Nmims Best April/May 2023 Assignments-A gang of workers usually consists of 25 skilled workers 15 semi- skilled workers and 10 unskilled workers. The standard rate per hour for skilled workers is Rs.90 for unskilled workers it is Rs.80 and Rs.70 for unskilled workers. In a normal working week of 48 hours, the gang is expected to produce 3000 units of output. In a particular week, the gang produced 3200 units of the output. Skilled workers were paid @ Rs.95 per hour, the semi-skilled workers @ Rs.85 per hour and the unskilled workers @ Rs.65 per hour. The gang did not work for 6 hours due to a disruption of power supply. Calculate all labour variances.

Nmims Best April/May 2023 Assignments-A gang of workers usually consists of 25 skilled workers 15 semi- skilled workers and 10 unskilled workers. The standard rate per hour for skilled workers is Rs.90 for unskilled workers it is Rs.80 and Rs.70 for unskilled workers. In a normal working week of 48 hours, the gang is expected to produce 3000 units of output. In a particular week, the gang produced 3200 units of the output. Skilled workers were paid @ Rs.95 per hour, the semi-skilled workers @ Rs.85 per hour and the unskilled workers @ Rs.65 per hour. The gang did not work for 6 hours due to a disruption of power supply. Calculate all labour variances.

Cost and Management Accounting

1. From the following details made available to you for the year ended 31st March 2022 of Kapil Polymers Ltd prepare a Cost Sheet

TABLE BELOW

(10 Marks)

2. A gang of workers usually consists of 25 skilled workers 15 semi- skilled workers and 10 unskilled workers. The standard rate per hour for skilled workers is Rs.90 for unskilled workers it is Rs.80 and Rs.70 for unskilled workers. In a normal working week of 48 hours, the gang is expected to produce 3000 units of output. In a particular week, the gang produced 3200 units of the output. Skilled workers were paid @ Rs.95 per hour, the semi-skilled workers @ Rs.85 per hour and the unskilled workers @ Rs.65 per hour. The gang did not work for 6 hours due to a disruption of power supply. Calculate all labour variances. (10 Marks)

3. a. A bus with a seating capacity of 50 passengers performs the following journeys in a month

(i) From city A to city B and back 10 days in a month average occupancy 90%?

(ii) From city A to city C and back 8 days in a month average occupancy is 80%

(iii) From City A to city D and back 7 days in a month average occupancy is 75%

The distance between A and B is 150 kms

A and C is 200 kms

A and D is 250 kms

Calculate the passenger kms travelled by the bus in a month (5 Marks)

3. b. A company manufactures a product in batches. The cost of setting up a batch is s.3000.The inventory carrying cost is Rs.20 per unit per month. The monthly demand for the product is 300 units. Determine the Economic Batch Quantity. (5 Marks)

Nmims Best April/May 2023 Assignments-A gang of workers usually consists of 25 skilled workers 15 semi- skilled workers and 10 unskilled workers. The standard rate per hour for skilled workers is Rs.90 for unskilled workers it is Rs.80 and Rs.70 for unskilled workers. In a normal working week of 48 hours, the gang is expected to produce 3000 units of output. In a particular week, the gang produced 3200 units of the output. Skilled workers were paid @ Rs.95 per hour, the semi-skilled workers @ Rs.85 per hour and the unskilled workers @ Rs.65 per hour. The gang did not work for 6 hours due to a disruption of power supply. Calculate all labour variances.

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