Question
A company purchased 10,000 units at ₹20 each. Freight
= ₹1,00,000. Normal loss = 500 units. At year-end, 8,000 units are sold. Closing stock should be valued at?Solution
Total cost = (10,000 × ₹20) + ₹1,00,000 = ₹3,00,000. • Normal loss = 500 units → effective good units = 9,500. • Cost per good unit = 3,00,000 ÷ 9,500 = ₹31.5789… • Units left = 9,500 – 8,000 = 1,500. • Closing stock = 1,500 × ₹31.5789… = ₹47,368.42 ≈ ₹47,368 (say ₹47,000 on rounding).
Which of the following letter-number cluster will replace the question mark (?) in the given series?
UDF6, VF19, ?, XJO15, YLR18, ZNU21
Which of the following numbers will replace the question mark (?) in the given series?
232, 221, 199, ? , 122, 67
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