Problem 4 A company Ltd. supplies the following cost sheet: Element of cost Raw material - 45% Labour - 15% Overheads - 25% The following further particulars are available. (i) Raw materials remain in shares 5 weeks. (ii) Cash in processing 4 weeks. (iii) Finished goods in own house 6 weeks.2 3 X 104000 2166- 75 0 3900 - 15 1040 0 1300 06 166- 75 (iv) Credit period to customers 8 weeks supplies 4 weeks. (v) Lag in payment wages 2 weeks. (vi) Selling price per unit Rs. 60. You are required to prepare the working capital requirements adding 15% for contribution in all levels of activity of 1,04,000 units of production made during the period. (Ans. Rs. 20,17,100) Problem 5 Q Ltd sells goods at a uniform rate of grass profit of 20% on sales including depreciation as part of cost of production its annual figures are as follows. Sales (At 2 months credit) 24,00,000 materials consumed (supplier, credit 2 months) 6,00,000 Wages paid (monthly at the beginning of subsequent month) 4,80,000