Question
ABC Ltd operates at 80% capacity producing 16,000 units.
The cost per unit is: • Direct Material ₹50 • Direct Labour ₹20 • Variable Overheads ₹10 • Fixed Overheads ₹40 (Total ₹8,00,000) Prepare flexible budget for 90% capacity and compute per unit cost.Solution
Step 1: Current Capacity Details • 80% capacity = 16,000 units • Therefore, 100% capacity = 16,000 ÷ 0.80 = 20,000 units • So, 90% capacity = 20,000 × 0.90 = 18,000 units ________________________________________ ✅ Step 2: Calculate Total Cost at 90% (18,000 units) Variable Costs (change with output): • Direct Material = 18,000 × ₹50 = ₹9,00,000 • Direct Labour = 18,000 × ₹20 = ₹3,60,000 • Variable Overheads = 18,000 × ₹10 = ₹1,80,000 Fixed Costs: • Fixed Overheads = ₹8,00,000 (remains unchanged) Total Cost for 18,000 units = 9,00,000 + 3,60,000 + 1,80,000 + 8,00,000 = 22,40,000 ✅ Step 3: Per Unit Cost at 90% Capacity 
219 365 511 ? 803 949
...324 322 640 1914 7648 ? 229368
...5, 11, 19, 29, 41, ?
102 153 306 765 ? 8032.5
...70 191 47 216 ? 245
30 32 67 206 ? 4166
If 3 12 108 x 43200
Then, 47% of (x + 72)= ?
4 , 3, 4 , ? , 32
5 13 36 145 719 4321
In each of the following questions, a number series is given. After the series a number is given followed by (a), (b), (c), (d) and (e). You have to com...
