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Problem 14.1. (Efficiency in operations at constant price level - Index Numbers). The operating results of AB Ltd. for the last thrree years were as under: 1992-93 1993-94 1994-95 Rs./lakhs Rs./lakhs Rs./lakhs Sales 50.00 63.00 69.30 Material Consumed 20.00 26.40 30.36 Wages 20.00 24.00 28.80 Factory Expenses 6.00 7.00 7.50 Administrative Expenses 2.50 3.20 3.50 Selling Expenses 0.50 2.00 2.50 Interest 0.60 1.00 49.00 63.20 73.66 Profit/(Loss) 1.00 (0.20) (4.36) The following index numbers have been worked out and are applicable to the whole of the year concerned: 1992-93 1993-94 1994-95 Sales Price 100 105 105 Price of Raw Material 100 110 120 Wages 100 120 144 You are required to analyse the figures and work out the efficiency at constant prices. Offer your Contents (1.C.W.A. Final June 1995-Stage IV; December 1991; C.A. Final May 1987Similar