VU Solved Assignments / Quizzes / GDBs Past Solved Papers Solutions VU seekers: 11/1/09

Friday, November 6, 2009

CS402

org 0x0100]

jmp start ; unconditionally jump over data

myarr: dw 20, 15, 203, 1004, 250, 91, 52, 666, 840, 1018
min: dw 0
max: dw 0

start:

mov bx, 0 ; initialize array index to zero
mov ax, 0 ; initialize min to zero

mov ax, [myarr+bx] ; minimum number to ax
mov cx,10

minfind: cmp ax, [myarr+bx]

jle incr1

mov ax,[myarr+bx] ;ax contains the minimum number

incr1:

add bx, 2 ; advance bx to next index

loop minfind

mov [min], ax ; write back minimum in memory

;This is the code for searching maximum number in array

mov bx, 0 ; initialize array index to zero

mov ax, 0 ; initialize max to zero

mov ax, [myarr+bx] ; maximum number to ax

mov cx,10

maxfind: cmp ax, [myarr+bx] ; are we find the maximum number

jge incr2 ; if greater or equal number

mov ax,[myarr+bx] ;ax contains the maximum number

incr2:

add bx, 2 ; incrementing the bx

loop maxfind

mov [max], ax ; writing max in memory

mov ax, 0x4c00 ; terminate program

int 0x21

CS402

Wednesday, November 4, 2009

SE-2 (helping material)

After carefully analyzing the system of SAMMI Corporation I decided that the waterfull Model is best process model to automate this system. Although there are many other Models we studied in our books but we prefere to apply the waterfall mathod on this system due to the following reasons.

(1).

Through this process model it is very easy to analayise the system services,

system constraints and the goals of Sami corporation. And then these details can be served as the system specifications.

(2).

In order to pritict the hardware and software requirment of SAMMI Corporation
It establishes overal system architecture. Through this architecture we can easy see all the requirments of sammi corporation either it’s related to hardware or software.

(3).

If we follow waterfall mathod it is very easy to implement and test this system. At this stage the sofware design is realized as a set of programs or program units and as we know that unit testing involves verifying that each unit meets its specifications.

(4).

When we talk about system integration and system testing the individual program unit or programs are integrated and tested as a completer the system to ensure that the software requirments have been met. After testing, the software system will be delivered to the customer.

(5)

To discover the new requirments of the sammi corporation in the future the opreating and maintenance phase is helpful if we use this process model (waterfall). Normally it is considered that this is the longest phase of the software devolpment life cycle. The system is installed and put into use practical use. Maintenance involves correcting errors which were not discovered in earlier stages of the life-cycle, improving the implementatoin of the system units and enhacing the sstem’s services as new requirments.

SE-2 (helping material)

Tuesday, November 3, 2009

Mgt503 GDB

Production workers of the Alpha Corporation were on the strike demanding for the additional bonus which was rejected by the CEO of the company as per the financial position of the company. The CEO communicated this decision to Mr. A who is HR manager to communicate it to the workers and ordered him to convince the workers as well in order to call off the strike.

Answer the following questions.

Question 1: Identify the role which Mr. A is playing.

Ans. Mr. A is playing Decisional Role(Negotiator)

Question 2: Mr. A is the manager of which level?

Ans. Mr. A is the middle level manger.

Question 3: What type of skill Mr. A should posses to motivate his subordinates?

Mr. A should posses human skill to motivate his subordinates.

Mgt503 GDB

Monday, November 2, 2009

Mgt402

1. Which of the following best describes a fixed cost? A cost which:
1. represents a fixed proportion of total costs
2. remains at the same level up to a particular level of output
3. has a direct relationship with output
4. remains at the same level when output increases

2. A business's telephone bill should be classified into which one of these categories?
1. Fixed cost
2. Stepped fixed cost
3. Semi-variable cost
4. Variable cost

3. The total production cost for making 20,000 units was £21,000 & total production cost for making 50,000 was £34,000. When production goes over 25,000 units, more fixed costs of £4,000 occur. So full production cost per unit for making 30,000 units is:
1. £0.30
2. £0.68
3. £0.84
4. £0.93

Solution: 50,000 units £34,000 Less step costs £4,000 Gives £30,000 Less 20,000 units £21,000 Gives: Var. Cost for 30,000 extra units £9,000 (30p ea) Fixed cost = £21,000 - £6,000 (20,000 x 30p) = £15,000 Total Cost for 30,000 units = Variable cost £9,000 Fixed cost £15,000 Step cost £4,000 Total cost £28,000 Cost per unit = £28,000/30,000 units = 93p
4. There are 40,000 units of Part Number LC36 on order from suppliers and 28,000 units outstanding on existing customers' orders. If the free stock is 16,000 units, what is the physical stock of units?
1. 12,000
2. 4,000
3. 24,000
4. 44,000

Remember: Physical Stock + outstanding orders= customer orders + free stock

5. A business has high stock turnover and uses the FIFO method of pricing stock issues. If our supplier purchase prices are currently, generally rising, the valuation of closing stock will be:
1. based on prices of those items received first
2. lower than current supplier prices
3. near to current supplier purchase prices
4. based on the average of all the stock purchased in the latest period

Remember: FIFO means issues to production are valued at the oldest prices leaving those in stock valued at current prices.

6. A job needs 3,000 actual labour hours to be completed. It is expected there will be 25% idle time. If the wage rate is £12.50 per hour, what is budgeted labour cost for the job?
1. £26,000
2. £37,500
3. £50,000
4. £42,000

Remember: 3,000/75% = 4,000 hrs x £12.50 = £50k

7. A business always absorbs its overheads on labour hours. In the 8th period 18,000 hours were worked, actual overheads were £279,000 and there was £36,000 over-absorption. The overhead absorption rate per hours was
1. £15.50
2. £17.50
3. £18.00
4. £13.50

Remember: the NOPU rule (Negative/Overabsorption, Positive/Underabsorption)= Actual OHD - OAR x Actual Hours = Over/Under absorption = £279k - 'x' = minus £36k = £279k + £36k = £315k = 'x' £315k/18,000 hrs = £17.50 the OAR

8. A way of dealing with overheads uses a method of spreading common cost values over the cost centre on the basis of benefits received. This is referred to as
1. overhead apportionment
2. overhead allocation
3. overhead analysis
4. overhead absorption

9. A manufacturer produced 22,500 units at a total cost of £26 each. Seventy-five per cent of the costs were variable and the remainders were fixed. 15,500 units were sold at £53 each. There were no opening stocks. By how much will the profit calculated using absorption costing principles differ from the profit if the marginal costing basis had been used?
1. The absorption costing profit will be £38,500 less
2. The absorption costing profit would be £45,500 less
3. The absorption costing profit would be £50,375 more
4. The absorption costing profit would be £45,500 more

Remember: It all about the closing stock which has fixed production costs within it while marginal costing closing stocks do not. In absorption costing we get - Closing stock - opening stock x fixed OAR (7,000 units - 0) x ((£26/4) = £6.50) = £45,500 more profit as the ohd this represents goes into the next period costs in the opening stock value. With M.C. the fixed costs for the period (22,500 x £6.50) are treated as a period fixed cost and deducted from the total contribution earned.

10. ACG Plc makes a single product with the following values - all per unit
Selling price £15.00; Direct Materials cost £3.50; Direct Labour £4.00
Variable Overhead £2.00; Budgeted fixed production overhead costs are £60,000 per annum charged evenly across each month of the year. Budgeted production costs are 30,000 units per annum. In July when actual production was 2,400 units and exceed sales by 180 units the profit reported under absorption costing was:
1. £8,200
2. £7,770
3. £6,660
4. £7,570

Remember: OAR = £60,000/30,000 units =£2 Total Unit cost=V.C. £9.50 Fixed Ohd £2.00 Total £11.50 Sales units = Prod'n less stock over = 2,400 - 180 = 2,220 Actual Ohd £60,000/12 =£5,000 Ohd absorbed 2,400 x £2 =£4,800 ---------- Difference - under absorption £200 ===== Profit made in July: Sales 2,220 x £15 = £33,300 Cost of Sales: 2,220 x £11.50 =(£25,530) ------------- Gives £7,770 Less Under absorption value as above (£200) ---------- Profit £7,570 =====

11. The following items may be used to cost jobs:
i) Actual labour cost
ii) Actual material cost
iii) Actual manufacturing overheads
iv) Absorbed manufacturing overheads

Which of the above are contained in a typical job cost?
1. All four of them
2. (i) (ii) & (iii) only
3. (i) & (ii) only
4. (i), (ii) & (iv) only

Remember: Job cost is Direct Materials + Direct Labour + Overheads minus absorbed using an OAR

12. A large management consultancy has prepared the the following information:
Overhead absorption rate per consultancy hour : £25.00
Salary cost per Senior consultant hour £60.00
Salary cost per Junior consultant hour £35.00
The firm adds 50% to total cost to arrive at a selling price for invoicing purposes.
A consultancy job CY 3987 took 120 hours using a senior consultant and 430 hours using a junior consultant. What will be the invoice price charged to the client for CY 3987.
1. £36,000
2. £54,000
3. £13,750
4. £20,625

Remember: It is calculated thus: Senior £60 x 120 hrs = £7,200 Junior £35 x 430 hrs = £15,050 Ohds (120 + 430) x £25 = £13,750 ------------ Total Cost £36,000 Plus 50% margin £18,000 -------------- Client Invoice price £54,000 ======

13. The following information relates to activity of an outpatients' department at a local hospital near where you live.
Number of consultations received by patients: 7,000 (June) 8,600 (July)
Total cost £507,500 £543,500
Fixed costs are £350,000 per month. What is the variable cost per patient consultation in June and July? Is it?
1. £72.50 in June and £63.20 in July
2. £50.00 in June and £40.70 in July
3. £22.50 in June and £22.50 in July
4. £67.37 in June and £67.37 in July

Remember: June: Total Cost £507,500 Less Fixed Cost £350,000 -------------- Variable Cost £157,500 Divide by patient consultations = 7,000 V.C. per consultation = £22.50 Now do the same for July and see what you get!

14. In process costing an equivalent unit is:
1. a unit made in more than one process cost centre
2. a unit being currently made which is the same as previously manufactured
3. a notional whole unit representing incomplete work
4. a unit made at standard performance

15. In process costing, the value attributed to any abnormal gain is:
1. debited to abnormal gain account & credited to normal loss account
2. debited to normal loss account and credited to abnormal gain account
3. debited to abnormal gain account & credited to process account
4. debited to process account & credited to abnormal gain account

16. Process Beta had no opening stock. 13,500 units of raw material were transferred in £4.50 per unit. Additional material at £1.25 per unit was added into process. Labour & overheads were £6.25 per completed unit and £2.50 per unit incomplete.
If 11,750 completed units were transferred out, what was the value of the closing stock of Process Beta?
1. £24,000
2. £89, 450
3. £14,437.50
4. £152,000.00

Remember: Total input 13,500 units Complete output 11,750 units ----------------- Closing Work in Progress 1,750 ======== Valuation: Materials: 1,750 x (£4.50 + £1.25) = £10,062.50 Labour & Ohds: 1,750 x £2.50 = £4,375.00 ----------------- Closing Stock £14,437.50 =========

17. The most relevant costs that should be used in decision making are:
1. current costs
2. estimated future costs
3. notional costs
4. costs already incurred which are known with certainity

Remember: We are looking in decision making at the future

18. Acclerate Ltd has fixed costs of £72,000 per annum. It makes one product which it sells for £32 per unit. Its contribution to sales ratio is 45%.
Accelerate's break even point in units is:
1. 5,000 units
2. 7,000 units
3. 2,250 units
4. 2,750 units

Remember: BEP in £'s = Fixed costs/C/S ratio = £72,000 / 0.45 = £160,000 BEP (in units) = £160,000 / £32 = 5,000 units

19. Good Job Plc makes one product which sells for £80 per unit. Fixed costs are £28,000 per month and marginal costs are £42 a unit. What sales level in units will provide a profit of £10,000?
1. 1,350 units
2. 350 units
3. 1,000 units
4. 667 units

Remember: Spot on! Unit contribution = £80 - £42 = £38 Unit sales for £10,000 profit = £28,000 + £10,000 --------------------------- = 1,000 units £38

20. Railway Product Ltd makes one product that sells for £72 per unit. Fixed costs are £81,000 per month & the product has a contribution to sales ratio of 37.5%. In a period when actual sales were £684,000 the company's unit margin of safety was :
1. 4,000 units
2. 6,500 units
3. 5,500 units
4. 4,800 units

Remember: BEP in £'s = Fixed Cost / C.S. Ratio = £81,000 / 0.375 = £216,000 Margin of Safety (MOS): = Actual Sales - BEP Sales = £684k - £216k = £468k In units M O S = £468k/£72 = = 6,500 units

21. The master budget comprises:
1. the budgeted profit and loss account
2. the capital expenditure budget
3. the budgeted profit and loss account, budgeted, cash flow and budgeted balance sheet
4. the budgeted cashflow

22. In Creative Products Ltd the actual output was 200,000 units and the actual fixed costs of £94,000 were as budgeted. However, the actual total expenditure of £440,000 was £26,000 over budget. What was the budgeted variable cost per unit for Creative Products Ltd?
1. £2.20
2. £1.60
3. £2.07
4. £1.86

Remember: Actual expenditure £440,000 Less fixed costs £94,000 -------------- Actual variable cost £346,000 Less amount overspent £26,000 ------------- Budgeted variable cost £320,000 Variable cost per unit = £320,000 --------------- = 200,000 units £1.60 per unit

23. LPG Limited purchased 6,850 kilos of material at a total cost of £21,920. The material price variance was £1,370 favorable. The standard price per kilo was:
1. £3.10
2. £0.80
3. £2.80
4. £3.40

Remember: Actual cost of 6,850 kilos £21,920 Add Favourable price variance £1,370 ------------- Standard cost of 6,850 kilos £23,290 Std cost of each kilo = £23,290 -------------- = £3.40 6,850 kilos

24. In the 10th period 22,600 labor hours were worked at a standard cost of £8.00 per hour. The labor efficiency variance was £11,200 favorable, How many standard hours were produced?
1. 24,000 hours
2. 22,600 hours
3. 20,800 hours
4. 21,600 hours

Remember: Labor Efficiency Variance = (Std Hrs - Actual hrs) x Std rate Favorable eff. var. gives a time saving of: £11,200 / £8.00 = 1,400 hours Std hrs must = 22,600 hrs + 1,400 hrs = 24,000 hrs

25. A flexible budget is defined as:
1. a budget of variable production costs only
2. a budget which shows the costs and revenues at different levels of activity
3. a budget which is prepared using a computer spreadsheet model
4. a budget which is updated with actual costs and revenues as they occur during the budget period

Mgt402

MKT501 GDB

Scenario # 01: Henry Ford (American founder of the Ford Motor Company) introduced Model T automobile and tried his best to make it ideal so that its cost could be reduced and more people could afford it.

Solution 1:

Henry Ford is using "Production Concept" by reducing the cost and making the product easily affordable for consumers

Scenario # 02: Ariel is a detergent manufactured by Procter and Gamble. Ariel runs special fund raising campaigns for deprived classes of the world specifically the developing countries. It also contributes a part of its profits from every bag sold for charitable purpose.

Solution 2 :

Ariel is using "Societal Concept" by concentrating on the overall welfare of the society along with its profit.

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VU Solved Assignments / Quizzes / GDBs Past Solved Papers Solutions VU seekers

Friday, November 6, 2009

CS402

CS402

Thursday, November 5, 2009

IT430, solution

Personal Information

IT430, solution

Personal Information

CS101, 2nd Assignment Solution

Please fill the following feilds:

CS101, 2nd Assignment Solution

Please fill the following feilds:

Wednesday, November 4, 2009

SE-2 (helping material)

SE-2 (helping material)

Tuesday, November 3, 2009

Mgt503 GDB

Mgt503 GDB

Monday, November 2, 2009

Mgt402

Mgt402

MKT501 GDB

MKT501 GDB

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