Dear CS Executive Friends.. Kindly go through the Correct Answer of OMR Based Costing and Management Accounting Paper.. December 2014 UPDATED ALL ANSWERS cost answers key Please Match ur answer that you have done in exam 1. If the minimum stock level and average stock level of raw material A are 4,000 and 9,000 units respectively, what is its reorder quantity - (A) 8,000 units (B) 11,000 units (C) 10,000 units (D) 9,000 units. Ans. (C) 2. Which of the following is a method of indirect monetary incentive scheme - (A) Profit sharing (B) Halsey plan (C) Differential piece rate (D) Rowan plan. Ans. (A) 3. Expenditure on labour and materials that cannot be economically identified with a specific saleable cost unit is known as - (A) Prime cost (B) Overheads (C) Direct cost (D) Abnormal loss. Ans. (B) 4. Which of the following is a method of segregating semi-variable costs into fixed and variable costs - (A) Step distribution method (B) Repeated distribution method (C) Least square method (D) Equal distribution method. Ans. (C) 5. The costing method in which fixed factory overheads are added to inventory is `known as - (A) Direct costing (B) Marginal costing (C) Absorption costing (D) Activity based costing. Ans. (C) 6. Rent, rates and taxes paid for the building are apportioned on the basis of - (A) Floor area (B) Capital value (C) No. of employees (D) Direct labour hours. Ans. (A) 7. What is the machine hour rate on the basis of following information - Cost of machine : ` 18,000 Cost of installation : ` 2,000 Scrap value after 10 years : ` 2,000 Insurance premium for the machine : ` 120 per annum Estimated repair : ` 200 per annum Power consumed : 2 units per hour @ ` 150 per 100 units Estimated work hours : 2,000 per annum (A) ` 4.06 (B) ` 10.46 (C) ` 13.26 (D) ` 14.56. Ans. (A) 8. Which of the following formula is used to calculate the overheads to be absorbed - (A) Standard rate per our x Standard hours produced (B) Budgeted hours x Standard overheads rate per hour (C) Actual hours x Standard rate per hour (D) Actual output Actual overheads rate per unit. Ans. (C) 9. If the actual expenses fall short of the amount absorbed, it is known as - (A) Under absorption (B) Over absorption (C) Allocation (D) Apportionment. Ans. (B) 10. The following information is provided : Budget Actual Fixed overheads 1,00,000 1,20,000 cost (`) Hours 10,000 11,500 The fixed overheads cost variance is - (A) ` 20,000 (F) (B) ` 20,000 (A) (C) ` 5,000 (A) (D) ` 5,000 (F) Ans. (C) 11. Cost attribution to cost units on the basis of benefit received from indirect activities, such as ordering, setting-up, assuring quality is known as - (A) Allocation (B) Activity based costing (C) Always better control (D) Absorption. Ans. (B) 12. Which of the following is not included in batch level activities - (A) Material ordering cost (B) Machine set-up cost (C) Inspection cost (D) Designing the product. Ans. (D) 13. When is the following entry passed in non-integrated system - Store ledger A/c Dr. To General ledger adjustment A/c (A) Material purchased for a special job (B) Materials purchased (C) Materials returned from production department (D) Job completed. Ans. (B) 14. The method of regular physical verification of material throughout the year is known as - (A) Periodic stock taking (B) Bin card system (C) Continuous stock taking (D) Stock ledger system. Ans. (C) 15. Which of the following is not considered as financial income - (A) Interest received on bank deposits (B) Transfer fees received (C) Profit made on sale of investments, fixed assets, etc. (D Salary of the proprietor. Ans. (D) 16. Which of the following is to be included while preparing a cost sheet - (A) Interest paid (B) Goodwill written-off (C) Income-tax paid (D) Salesman commission. Ans. (D) 17. For a manufacturing company, which of the following is an example of period cost rather than a product cost - (A) Depreciation on factory equipment (B) Commission to salesman (C) Wages of machine operator (D) Insurance on factory equipment Ans. (D) 18. If capacity variance is ` 48,000 (F) and calendar variance is ` 23,040 (A), the fixed overheads volume variance is - (A) ` 24,960 (F) (B) ` 71, 040 (F) (C) ` 24,960 (A) (D) ` 71,040 (A). Ans. (A) 19. In inflationary situation, which system of inventory valuation shows higher profits - (A) LIFO (B) FIFO (C) HIFO (D) Weighted average. Ans. (B) 20. Batch costing is generally not applied in - (A) Manufacturing readymade garments (B) Toys industry (C) Tyre and tube industry (D) Ship building. Ans. (D) 21. Cost of production plus opening stock of finished goods minus closing stock of finished goods is equal to - (A) Cost of goods sold (B) Cost of sales (C) Sales (D) Prime cost Ans. (A) 22. The terms of contract provide that whole of the amount shown by the architects certificate shall not be paid immediately but a percentage thereof shall be paid. The amount not paid is termed as - (A) Lost money (B) Retention money (C) Advance money (D) Contract amount. Ans. (B) 23. For a given product, selling price per unit is ` 15, variable cost per unit is ` 10, total fixed cost is ` 1,50,000 and units sold during the period are 35,000. The margin of safety is - (A) ` 25,000 (B) ` 75,000 (C) ` 15,000 (D) ` 35,000. Ans. (B) 24. A bus makes 3 round trips for carrying on an average 40 passengers in each trip of 20 kms. The bus operates on an average 25 days in a month. The number of 2 passenger - km. per annum is - (A) 1,20,000 (B) 36,000 (C) 14,40,000 (D) 7,20,000. Ans. (D) 25. There are 100 rooms in a hotel of which 80% are normally occupied in summer and 30% in winter. Assume that period of summer and winter is six months each and normal days in a month are 30. What is number of room - days occupied in a year - (A) 19,800 (B) 1,650 (C) 36,000 (D) 17,600. Ans. (A) 26. Which of the following is not a type of job costing - (A) Terminal costing (B) Contract costing (C) Batch costing (D) Operation costing. Ans. (D) 27. When the volume is 3,000 units, the average cost is ` 4 per unit. When the volume is 4,000 units, the average cost is 23.50 per unit. The break-even .pint is 5,000 units. What is the P/V ratio of the firm - (A) 35% (B) 37.5% (C) 40% (D) 32.5% Ans. (B) 28. In contract costing, if the amount of work certified is 1/4th or more but less than 1/2 of the contract price, then in case of loss, the amount to be transferred to profit and loss account is - (A) 1/3rd of loss (B) 2/3rd of loss (C) 1/2 of loss (D) Total loss. Ans. (D) 29. The following information is relating to Process - I . Input of raw material : 1,000 units @ ` 20 per unit, Other material : ` 4,200 Direct wages : ` 6,000 Production overheads : ` 6,000 Actual output transferred to Process - II : 900 units Normal loss : 5% Scrap sold @ ` 8 per unit. The amount of abnormal loss to be C transferred to costing profit and loss account is - (A) ` 400 (B) ` 1,484 (C) ` 1,884 (D) ` 1,000 Ans. (B) 30. During a given period, 1,50,000 units were completed and transferred to next process : Opening stock : 50,000 units Closing stock : 1,00,000 units Degree of completion for both opening and closing stock : Material 100%, labour 50% and overheads 40% Equivalent production units for labour using FIFO method are - (A) 1,90,000 units (B) 2,00,000 units (C) 1,75,000 units (D) 1,50,000 units. Ans. (C) 31. Two or more products emerged from a common process, each having a sufficiently highs saleable value, are known as - (A) Joint products (B) By products (C) Additional products (D) Scrap. Ans. (A) 32. If material price variance is ` 400 (A), materials cost variance is ` 600 (F), then material usage variance is- (A) ` 1,000 (F) (B) ` 200 (A) (C) ` 200 (F) (D) ` 1,000 (A). Ans. (A) 33. Which of the following methods is not used for apportioning total process costs upto the point of separation over the joint products - (A) Physical unit method (B) Average unit cost method (C) Survey method (D) Hit and trial method. Ans. (D) 34. In case of goods transport, which of the following is suitable cost unit to be used for cost ascertainment - (A) Kilometer (B) Ton - kilometer (C) Per litre (D) Per day. Ans. (B) 35. Which of the following is an example of standing charges in transport costing - (A) License fee and insurance (B) Petrol (C) Repairs and maintenance (D) Consumables. Ans. (A) 36. Which of the following is known as full costing - (A) Variable costing (B) Differential costing (C) Marginal costing (D) Absorption costing. Ans. (D) 37. Which of the following formula cannot be used for calculating contribution - (A) Fixed cost plus profit (B) Fixed cost minus loss (C) Sales minus variable cost (D) Fixed cost plus loss. Ans. (D) 38. Under which of the following inventory control technique, maximum and minimum level o each stock is laid down - (A) Min-max plan (B) Two bin system (C) Order cycle system(D) ABC analysis. Ans. (A) 39. A product is sold at a price of ` 120 per unit and its variable cost is ` 80 per unit. The fixed expenses of the business are ` 8,000 per year. Break-even point is - (A) ` 24,000 (B) ` 20,000 (C) ` 16,000 (D) ` 28,000. Ans. (A) 40. The total profit on a contract of ` 3,00,000 is ` 60,000 when the contract is 60% complete and has been certified. If the retention money is 20% of the certified value, the amount of profit that can be prudently credited to profit and loss account is - (A) ` 28,000 (B) ` 32,000 (C) ` 40,000 (D) ` 60,000 Ans. (B) 41. From the following, which one is a functional budget - (A) Master budget (B) Fixed budget (C) Sales budget (D) Current budget Ans. (C) 42. In activity based costing, the allocation basis used for applying costs to services or products is called - (A) Cost driver (B) Cost object (C) Allocation (D) Applicator. Ans. (A) 43. The following information relates to a product : Direct materials : 10 kg @ ` 0.50 per kg. Direct labour : 1 hour 30 minutes @ ` 4 per hour Variable overheads : 1 hour 30 minutes @ ` 1 per hour Fixed overheads @ ` 2 per hour (based on a budgeted production volume of 90,000 direct labour hours for the year) Selling price per unit : ` 17 The break-even point is - (A) 40,000 units (B) ` 40,000 (C) 20,000 units (D) 7,200 units. Ans. (A) 44. A worker who does not work in the factory premises, but works from his home or at site of the factory is called - (A) Temporary worker (B) Out worker (C) Contractual worker (D) Casual worker. Ans. (B) 45. The budgeted fixed overheads amounted to ` 84,000. The budgeted and actual production amounted to 20,000 units and ` 4,000 units respectively. This means that there will be an - (A) Under-absorption of ` 16,800 (B) Under-absorption of ` 14,000 (C) Over-absorption of ` 16,800 (D) Over-absorption of ` 14,000. Ans. (C) 46. In contract costing, if the amount of work certified is 1/4th or more but less than 1/2 of the contract price, profit to be transferred to the profit and loss account can be calculated as - (A) 1/3 x Notional profit x {Cash received / Work certified } (B) 2/3 x Notional profit x { Cash received / Work certified} (C) Estimated total profit x {Work certified / Contract price} (D) 1/2 x Notional profit x {Cash received / Work certified } Ans. (A) 47. A company sells its product at ` 15 per unit. In a period, if it produces and sells 8,000 units, it incurs a loss of ` 5 per unit. If the volume is raised to 20,000 units, it earns a profit of ` 4 per unit. The break-even point of the company in rupee terms will be - (A) ` 1,60,000 (B) ` 2,00,000 (C) ` 1,80,000 (D) ` 2,20,000. Ans. (C) 48. A company which has a margin of safety of 24,00,000 makes a profit of 21,00,000. If its fixed cost is 15,00,000, then break-even sales is - (A) ` 20 lakh (B) ` 25 lakh (C) ` 12.5 lakh (D) ` 15 lakh. Ans. (A) 49. Which of the following is not true ? Fixed costs remain fixed - (A) Over a short period (B) Over a long period and within relevant range (C) Over a short period and within a relevant range (D) Over a long period. Ans. (D) 50. The control technique which compares standard costs and revenues with actual results to obtain variances is known as - (A) Marginal costing (B) Standard costing (C) Process costing (D) Budgetary control. Ans. (B) 50. The control technique which compares standard costs and revenues with actual results to obtain variances is known as - (A) Marginal costing (B) Standard costing (C) Process costing (D) Budgetary control. Ans. (B) 51. Any saleable or usable value incidentally produced in addition to the main product is known as - (A) Joint product (B) By-product (C) Co-product (D) Scrap. Ans. (B) 52. If material mix variance is ` 500 (F), material yield variance is ` 800 (A), then material usage variance is- (A) ` 1,300 (A) (B) ` 1,300 (F) (C) ` 300 (D) ` 300 (A) Ans. (C) 53. The profit as per financial accounts are ` 84,700. The values of opening and closing stock as shown in cost accounts and financial accounts are as under : Details Financial Cost Accounts Accounts Raw Materials Opening 54,000 52,000 Closing 60,000 59,400 Work-in-progress Opening 26,000 29,600 Closing 20,000 17,500 From the above information, the profit as per costing records is - (A) ` 83,400 (B) ` 82,000 (C) ` 80,000 (D) ` 79,400 Ans. (C) 54. Find the labour efficiency variance from the following information : Actual hours worked : 5,600 Actual wages paid : ` 7,840 Standard rate @ ` 2 per hour Standard hours produced : 4,000 (A) ` 3,200 (A) (B) ` 3,200 (F) (C) ` 3,360 (F) (D) ` 3,360 (A) Ans. (A) 55. Which of the following costs are treated as product cost under variable costing - (A) Only direct costs (B) Only variable production costs (C) Only material and labour costs (D) All variable and fixed manufacturing Ans. (B) 56. Labour efficiency variance is sub-divided into - (A) Idle time variance and labour mix variance (B) Idle time variance and labour yield variance (C) Labour yield variance and labour rate variance (D) Labour mix variance, idle time variance and labour yield variance Ans. (B) 57. Which of the following method is not used to account for the under-absorption and over-absorption of overheads - (A) Carrying forward of overheads (B) Use of supplementary rates (C) Writing off to costing profit and loss account (D) Writing off to profit and loss account. Ans. (D) 58. The rate used in addition to original rate of ascertaining the profit for adjusting the under or over absorption is known as - (A) Pre-determined rate (B) Supplementary overheads rate (C) Blanket rate (D) Multiple overheads rate. Ans. (B) 59. From the following data, calculate variable overheads expenditure variance : Budgeted production : 300 units Budgeted variable overheads : ` 7,800 Standard time for one unit : 20 hours Actual production : 250 units Actual hours worked : 4,500 hours Actual variable overheads : ` 7,000 (A) ` 1,150 (F) (B) ` 1,150 (A) (C) ` 500 (A) (D) ` 500 (F). Ans. (B) 60. Computation of overheads absorption rate shouId be based on - (A) Maximum capacity (B) Normal capacity (C) Practical capacity (D) Idle capacity. Ans. (B) 61. Service costing is also known as - (A) Marginal costing (B) Operation costing (C) Process costing (D) Absorption costing. Ans. (B) 62. The following information is available : Wages for January : ` 20,000 Wages for February : ` 22,000 Delay in payment of wages : 1/2 month The amount of wages paid during the month of February is - (A) ` 11,000 (B) ` 22,000 (C) ` 20,000 (D) ` 21,000 Ans. (D) 63. In an organisation, cash sales is 25% and credit sales is 75%. Sales for October, 2013 is ` 12,00,000, November, 2013 ` 14,00,000, December, 2013 ` 16,00,000, January, 2014 ` 6,00,000 and February, 2014 ` 8,00,000. 60% of credit sales are collected in the next month after sales, 30% in the second month and 10% in the third month. No bad debts are anticipated. The cash collected in the month of February, 2014 from debtors is - (A) ` 15,00,000 (B) ` 9,80,000 (C) ` 7,35,000 (D) ` 80,000 Ans. (C) 64. The net profit of A Ltd. amounted to ` 40,000. Particulars Amount (`) Provision of income-tax 33,000 Depreciation 6,500 Preliminary expenses written-off 1,500 Bad debts 500 Loss on sale of furniture 2,500 Discount allowed to customers 1,900 Discount received from trade creditors 1,400 After considering the above information, find out the funds from operation - (A) ` 84,000 (B) ` 83,500 (C) ` 85,400 (D) ` 85,900. Ans. (B) 65. ABC Ltd. produces and sells a single product. Sales budget to the calendar year 2015 for each quarter is as under : No. of units to be sold : Quarter-I : 12,000 Quarter-II : 15,000 Quarter-III : 16,500 Quarter-IV : 18,000 The year 2015 is expected to open with an inventory of 4,000 units of finished product and close with an inventory of 6,500 units. Production is customarily scheduled to provide for two-thirds of the current quarters demand plus one-third of the following quarters demand. Production for Quarter - IV would be - (A) 13,500 units (B) 15,500 units (C) 17,000 units (D) 18,500 units Ans. (D) 66. In which bonus plan, the percentage of bonus to the wages earned is that, which the time saved bears to the standard time - (A) Halsey (B) Rowan (C) Hayne (D) Barth Ans. (B) 67. In cash flow statement, dividend paid in case of financing company is classified as - (A) Operating activities (B) Investing activities (C) Financing activities (D) Cash and cash equivalents Ans. (C) 68. Which of the following is not a method used for time booking - (A) Daily time sheets (B) Weekly time sheets (C) Job cards (D) Pay roll. Ans. (D) 69. Under which of the following method of budgeting, all activities are re-evaluated each time a budget is set- (A) Materials budget (B) Zero base budgeting(C) Sales budget (D) Overheads budget Ans. (B) 70. From the following data, find the value of building sold during the year : Particulars 31.03.2013 31, 03.2014 ( `) ( `) Land and building 2,00,000 1,70,000 Capital reserve Nil 20,000 A piece of land has been sold during the year and the profit on sale has been credited to capital reserve. Depreciation charged on building during the year is 25,000; no additions have been made under this head during the year. (A) ` 30,000 (B) ` 50,000 (C) ` 40,000 (D) ` 45,000. Ans. (D) 71. What is the margin of safety, if profit is equal to 40,000 and PN ratio is 25% - (A) ` 1,60,000 (B) ` 1,00,000 (C) ` 16,000 (D) ` 10,000 Ans. (A) 72. According to section 2(13) of the Companies Act, 2013, books of account does not require maintenance of which of the following records - (A) All sums of money received and expended by a company and matters in relation to which the receipts and expenditure take place (B) All sales and purchases of goods and services by the company (C) The assets and liabilities of the company (D) Cash flow statement, Ans. (D) 73. In an organisation, profit after interest, tax and dividend on preference shares is ` 4,00,000. The number of equity shares is 40,000 and the dividend payout ratio is 40%. The dividend per share is - (A) ` 4 (B) ` 25 (C) ` 10 (D) ` 6. Ans. (A) 74. Which of the following results into decrease in working capital - (A) Goods sold on credit (B) Decrease in current liabilities (C) Decrease in current assets (D) Increase in current assets Ans. (C) 75. A company manufactures 5,090 units of a product per month. The cost of placing an order is ` 100. Purchase price of the raw material is ` 10 per kg. Average consumption of raw material is 275 kgs. per week. The carrying cost of inventory is 20% per annum, The economic order quantity is - (A) 1,196 kgs. (B) 707 kgs. (C) 449 kgs. (D) 2,400 kgs Ans. (A) 76. From the following information find the value of closing stock - Stock velocity : 6 months Gross profit ratio : 25% Gross profit for the year ended 31st March 2014 : ` 1,00,000 Closing stock for the period - ` 20,000 more than it was in the beginning of the year. (A) ` 1,50,000 (B) ` 1,40,000 (C) ` 1,60,000 (D) ` 70,000 Ans. (C) 77. The term used for process of ascertaining the cost is known as - (A) Cost (B) Costing (C) Cost accounting (D) Cost accountancy Ans. (B) 78. If selling price of a product is ` 85,800 and the profit margin on cost is 10%, the amount of profit will be - (A) ` 7,800 (B) 28,580 (C) ` 7,200 (D) ` 9,533 Ans. (A) 79. Which element of total cost is common in prime cost and conversion cost - (A) Variable overheads (B) Fixed overheads (C) Direct materials (D) Direct labour. Ans. (D) 80. The cost that increases as the volume of activity decreases within the relevant range, is known as - (A) Average cost per unit (B) Average variable cost (C) Total fixed cost (D) Total variable cost. Ans. (A) 81. Which of the following is generally used as cost unit of brick works - (A) 1,000 bricks (B) 100 bricks (C) 10 bricks (D) 1 brick. Ans. (A) 82. Relevant costs are - (A) Future costs (B) Standard cost. (C) Controllable (D) Historical costs. Ans. (A) 83. Which of the following are not considered as purely financial charges - (A) Loss on sale of fixed assets (B) Discount on issue of shares (C) Interest on bank loan, mortgages, debentures, etc. (D) Transfer fees received Ans. (A) 84. Which of the following is not considered as a function of management accounting - (A) Financial planning (B) Decision making (C) Reporting (D) Cost computation Ans. (D) 85. Which of the following formula cannot be used for calculating PN ratio - (A) (Sales value minus variable cost) / Sales value (B) (Fixed cost plus profit) / Sales value (C) Change in profits / Change in sales (D) Profit / Sales value. Ans. (D) 86. Which of the following items is to be included both in cost accounts and financial accounts - (A) Salary of the proprietor (B) Rent on owned premises (C) Notional interest on capital employed (D) Salary to staff. Ans. (D) 87. Which type of material is classified as A type in ABC analysis - (A) High price, more quantity (B) High price, less quantity (C) Low price, more quantity (D) Low price, less quantity Ans. (B) 88. Which of the following formula cannot be used to calculate re-order level - (A.)Minimum level + consumption during lead time (B) Maximum consumption x maximum re-order period (C) Maximum consumption x lead time + safety stock (D) Minimum consumption x minimum re-order period. Ans. (D) 89. The set-up cost of a machine is ` 120. For execution of a certain order, 9,000 components are required to be made in the machine. Cost of production of the component is ` 40 each and it requires 15% of the cost for storing it for a year. The economic batch quantity is - (A) 300 units (B) 250 units (C) 400 units (D) 600 units Ans. (D) 90. Find the current liability from the following : Current ratio - 2 : 5 Liquid ratio - 1 : 5 Prepaid expenses - Nil Stock - ` 4,000. (A) ` 20,000 (B) ` 40,000 (C) ` 80,000 (D) ` 4,000 Ans. (A) 91. Which of the following is recorded by bin card - (A) Quantity (B) Quantity and value (C) Value (D) Quality. Ans. (A) 92. For a given product, the sales of a company @ ` 200 per unit is ` 20,00,000. Variable cost is ` 12,00,000 and fixed cost is ` 6,00,000. The capacity of the factory is 15,000 units. Capacity utilisation at break-even point level is - (A) 40% (B) 50% (C) 60% (D) 100% Ans. (B) 93. The cost accountant of Akash Ltd. has computed labour turnover rates for the quarter ended 31st March, 2014 as 20%, 10% and 6% respectively under flux method, replacement method and separation method. If the number of workers replaced during that quarter is 80, find the number of workers who left and dicharged - (A) 48 (B) 112 (C) 80 (D) 800 Ans. (A) 94. The cost of selecting one course of action and forgoing the other is known as - (A) Sunk cost (B) Differential cost (C) Opportunity cost (D) Joint cost Ans. (C) 95. Companies characterised by the production of heterogeneous products will most likely use which of the following methods for the purpose of averaging costs and providing management with unit cost data - (A) Process costing (B) Job-order costing (C) Direct costing (D) Absorption costing. Ans. (B) 96. In a factory where piece work system is followed with guaranteed minimum wages of 2120 for eight hours, incentive payments are made according to Rowan bonus scheme. The standard time per unit is 10 minutes. If in a five day week of 40 working hours the actual production is 300 units, what will be the total earnings of the worker - (A) ` 640 (B) ` 720 (C) ` 750 (D) ` 800 Ans. (B) 97. In cash flow statement, interest received by company is classified as - (A) Operating activities (B) Cash and cash equivalent (C) Investing activities (D) Financing activities. Ans. (C) 98. In a manufacturing process, the following standards apply : Standard price of raw material : A - ` 1 per kg. and B - ` 5 per kg. Standard mix : A - 75% and B - 25% Standard yield : 90% In a period the actual usage, costs and output were as follows : 4,400 kgs. of A costing ` 4,650 1,600 kgs. of B costing ` 7,850 Output 5,670 kgs. The material cost variance is - (A) ` 100 (F) (B) ` 100 (A) (C) ` 250 (F) (D) ` 250 (A) Ans. (A) 99. The budgeting system designed to change in relation to level of activity actually attained is known as - (A) Fixed budgeting (B) Flexible budgeting (C) Performance budgeting (D) Functional budgeting. Ans. (B) 100. For a given job, standard time allowed is 6 hours and actual time taken by a worker is 8 hours. Rate per hour is ` 10. The wages under Barth premium system is - (A) ` 69.30 (B) ` 60 (C) ` 48 (D) ` 80 Ans. (A)
Posted on: Mon, 29 Dec 2014 19:14:43 +0000
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