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Q #16
:

Directions: These questions are based on the following graphs which show the costs incurred by BPL and Sharp in the 4 years from 1996 to 1999 (in Rs. Crores)

Which cost head has shown the least increase for Sharp over the period 1996 to 1999?

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Explanation: Check each one individually. Can be seen by visual inspection that sales and distribution expenses has increased the least from 1996 to 1999. You need to see only the 1996 and 1999 columns.

Q #17
:

Directions: These questions are based on the following graphs which show the costs incurred by BPL and Sharp in the 4 years from 1996 to 1999 (in Rs. Crores)

The overall growth rate in 1998 in total costs for BPL is what percent approximately?

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Explanation: Total costs for BPL in 1997 = 900 + 18 + 90 + 22 = 1030 Total costs for BPL in 1998 = 1200 + 27 + 130 + 33 = 1390 Choices are wide apart, so you can easily say that it is around 35%. Further calculation is a waste of time.

Q #18
:

Directions: These questions are based on the following graphs which show the costs incurred by BPL and Sharp in the 4 years from 1996 to 1999 (in Rs. Crores)

What percentage of the total costs does Wages & Salaries comprise of in 1999 for BPL?

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Explanation: Total costs for BPL in 1999 = 1400 + 37 + 135 + 38 = 1610 Wages and salaries = 37/1610 x 100 = 2% approx.

Q #19
:

Directions: These questions are based on the following graphs which show the costs incurred by BPL and Sharp in the 4 years from 1996 to 1999 (in Rs. Crores)

If the growth rate of the Raw Materials expenses in 2000 is 10% for BPL, then what proportion of total costs does it comprise if the total costs remain the same?

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Explanation: Total costs of BPL in 2000 = 1610 Raw materials costs for BPL in 2000 = 1400 x 1.1 = 1540 1540/1610 x 100 = 90% of 1600 = 1440 = 1540 more than 1440 ⇒∴> 90% ⇒ only option available is 96%

Q #20
:

Directions: These questions are based on the following graphs which show the costs incurred by BPL and Sharp in the 4 years from 1996 to 1999 (in Rs. Crores)

The percentage increase in combined total costs for both companies over the period 1996 to 1999 is approximately?

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Explanation: Note that choice are not close together Raw material is a much larger number than the other 3 cost heads. So, total raw material costs for 1996 and 1999 will almost determine the final answer. (approximately) Total raw materials in 1996 for both companies = 900 + 100 = 1000 Total raw materials in 1999 for both companies = 1400 + 200 = 1600 ∴percentage increase ≅ 60%.