Choose one answer for each question from the given options.

Question 1:- Profit centers can _____.

a) never be used by organizations regardless of their degree of centralization in decision making

b) be used in both centralized and decentralized organizations

c) only be used if an organization is decentralized in structure

d) only be used if an organization is centralized in structure

Question 2:- Z Ltd. has furnished the following standard cost data per unit of output. Direct labour 5 hours at Rs 7.50 per hr. Direct wages paid Rs 2,03,500 for 27,500 hours Actual output 4,900 units. The labour rate variance is:

a) Rs. 2750 (F)

b) Rs. 2750 (A)

c) Rs. 2850 (F)

d) None of the above

Question 3:- The Projected sales for Boris Company for the next month and beginning and ending stock data are as follows: Sales 40,000 units Beginning inventory 3,000 units Targeted ending inventory 7,000 units. The selling price is $20 per unit. Each unit requires 4 pounds of material, which costs $5 per pound. The beginning inventory of raw material is 15,000 pounds. The company wants to have 20,000 pounds of material in inventory at the end of the month. Pounds of material to be purchased would be _____.

a) 1,65,000 lbs

b) 1,81,000 lbs

c) 2,05,000 lbs

d) 2,45,000 lbs