In the year 2018, one of the agricultural establishments rented a plot of land whose areas are (80 dunums) which were used in the cultivation of the grape and citrus orchard, where the citrus orchard was cultivated with an area of (50) dunums. The rest was used in the cultivation of the grape orchard, and you had the following data: 

1- First balance The period the grape orchard 1,250,000 dinars As for the balance of the beginning of the period for the citrus grove 3,000,000 dinars 

2- New seedlings of grapes were planted at a rate of 30,450 dinars, as well as new seedlings of citruses at a value of 42,000 dinars 

3- The consumption rate of 10% of the balance of the beginning of the period, and the company follows the direct method In the registration of consumption 

4- The rent of the orchard land is 400,000 dinars, the wages of agricultural workers 600,000 dinars, the wages of an agricultural expert 80,000 dinars, the costs of chemical materials 45,000 dinars, the costs of fertilization is 70,000 dinars. 

5- The company distributes the costs on the basis of the cultivated area 6- The sales balance of the citrus grove 1,200,000 dinars and the expenses of selling and distributing citrus 59,520 dinars. To form a citrus orchard in the stage of production and fruits for the year 2018, noting that the grape orchard passes in the second year 2019 in the stage of production and fruits and that the joint costs of which 40% belong to the year 2018 and 60% pertain to the year 2019 and that the balance of the first period of the grape garden in the year 2019 has become 1,400,000 and The costs of planting seedlings are 25,000, the sales of 450,000 grapes, and the selling and distribution expenses of 24,000, noting that the consumption rate for the year 2019 is 10% of the balance of the beginning of the period and that the company follows the indirect method of recording consumption.

 

Q1. A gasoline engine working on 4-stroke develops a brake power of 22 kW. A Morse test was conducted on this engine and the brake power (kW) obtained when each cylinder was made inoperative by short circuiting. The spark plugs are 14.9, 14.3, 14.8 and 14.5 respectively. The test was conducted at constant speed. Find the indicated power, mechanical efficiency and bmep when all the cylinders are firing. The bore of engine is 80 mm and stroke is 90 mm. The engine is running at 3000 rpm. ( 29.5 kW; 75%; 4.86 bar)