accounts

X of kolkata sends out 2000 boxes to Y of delhi costing Rs 100 each. consigner's expenses Rs 5000. 1/10th of the boxes were lost in consignee's godown and treated as normal loss. 1200 boxes were sold by consignee. the value of consignment stock will be

a. 68333

 

b. 61500

 

c. 60000

 

d. 60250

tell me how to calculate this sum

 

thanks in advance:) 

Replies (3)

iska answer shayad 1 hai 68333 =200000-20000=180000-120000 sale =60000stock+5000expences=65000stock consiner expences:) consignee expences 1200*5000/1800=3333.3333 

65000stock +3333.33=68333.33answer

 total cost of goods:-

2000*100 + 5000 = 205000

this cost will be beared by 1800 goods as normal loss is not beared by firm

hence cost of 1 unit of good = 205000/1800 = 113.89

 

cost of stock = 600*113.89 = 68334

 

total goods in stock = 2000-normal loss - sales

= 2000 - 200 - 1200 = 600

 

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