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Assessment 1- Write ‘TRUE’ or ‘FALSE’ in front of the following sentences: 2- Variable costs, per unit same but total goes on fluctuating depending upon volume of production. ( ) 3- Cost accounting measures the operating efficiency of enterprise. ( ) 4- In cost accounting, the reports and statement are prepared for definite period , usually a year. ( ) 5- “Factory printing and stationary ” is one example on indirect material. ( ) 6- Cost Accounting shows the profit/ loss of the organization. ( ) 2- From the following information, complete the table below: Semi variable cost R.S 180 000 are constant up to 70% capacity [7 000 units]. But increase by 20% over 70%, but up to 80% and then increase by 30% over 80% but up to 100% capacity. Capacity Output (units) Semi -variable cost (Rs) Semi -variable cost per unit (Rs) 40% 50% 5 000 80% 100% 3- From the following information, prepare a cost sheet for a period on 31 st Dec 2020 : Opening stock of raw material 12000 R.S Purchase of raw material 138000 R.S Closing stock of raw material 10000 R.S Direct wages 70000 R.S Direct expenses 40000 R.S Factory ov erhead 50% of direct wages Office and administration overhead 20% of works cost Selling and di stribution overhead 40000 R.S Work in progress opening stock 15000 R.S Work in progress closing stock 30000 R.S Cost of opening stock of finished goods 16000 R.S Cost of closing stock of finished goods 20000 R.S Profit on cost 25% Answer: