Management Accounting Test Questions

Q.  A factory produces two types of articles Y and Z. Article Y takes 8 hours to make and Z takes 16 hours. In a month ( 25 days * 8 hours) 600 units of X and 400 units of Z are produced. Given budgeted hours 8000 per month and men employed are 50. Determine Activity ratio, Capacity ratio and efficiency ratio.

a. 112%, 140%, 140%
b. 140%, 112%, 140%
c. 140%, 140%, 112%
d. None of the above


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