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(vii) Sale for two consecutive months of a company are 3,80,000 and 4,20,000. The company's net profits for these months amounted to 24,000 and 40,000 respectively. There is no change in contribution/sales ratio or fixed costs. The contribution/sales ratio of the company is A. 1/3 B. 2/5 C. D. None of the above (viii) A chemical is manufactured by combining two standard items of input A(standard price 60 /kg.) and B (Standard price 45/kg.) in the ratio 60 % : 40%. 10% of input is lost during processing. If during a month 1,200 kg of the chemical is produced incurring a total cost of 69,600, the total material cost variance will be A. 2,400 (A) B. 2,400 (F) c. 3,000 (A) D. 2,000 (F) WORKS J &