Anda di halaman 1dari 27

MCQ

COST SYSTEM AND COST CONTROL


UNIT-1
1. Cost accounting involves
a) Drawing up balance sheet
b) Writing-off of costs
c) Ascertaining of cost
d) Annual audit of financial Statement
ANSWER: a
2. Cost accounting is an integral part of
a) Financial accounting
b)Management accounting
c) Historical accounting
d) Treasury accounting
ANSWER: B
3. One of the following is not an objective of cost accounting
a) To provide information to aid control
b) To ascertain costs and facilitate pricing
c) To provide information for decision making
d) To investigate fraud
ANSWER: d
4. Cost accountinga) Lacks accuracy
b) Lacks social accounting
c) Unsuitable for small concern
d) All of these
ANSWER: d
5. Cost accounting aims at
a) Ascertain cost
b) Analyzing cost
c) Controlling cost
d) All of these
ANSWER: d

6. Cost accountancy is concerned more with


a) Controlling cost
b) Determining cost
c) Presenting cost
d) None of these
ANSWER: c
7. An ideal costing system requires
a) Simplicity
b) Flexibility & Adaptability
c) Comparability
d) All of these
ANSWER: d
8. Cost accounting is
a) A branch of accounts
b) A science
c) An art
d) All of these
ANSWER: d
9. Costing method is concerned witha) Finding out the cost per unit
b) Finding out the cost of manufacture
c) Finding out work cost
d) All of these
ANSWER: a
10. Which of the following is the costing technique
a) Marginal costing
b) Order costing
c) Estimate costing
d) All of these
ANSWER: a
11. Cost centre refers to

a) An output
b) A location
c) Raw material
d) None of these
ANSWER: b
12.Cost units are of
a) Two types
b) Three types
c) Four types
d) None of these
ANSWER: a
13. Cost accounting involves
a) Cost ascertaining
b) Ccost presentation
c) Cost control
d) All of these
ANSWER: d
14. Costing meansa) Cost of an article
b) Ascertaining cost
c) Accounting for cost
d) None of these
ANSWER: b
15. The cost of an output refers to
a) An amount of expenditure
b) Material cost
c) Overheads
d) None of these
ANSWER: a

16. Prime cost involves


a) Direct materials
b) Direct labor
c) Direct expenses
d) All of these
ANSWER: d
17. Prime cost plus variable overheads is called
a) Cost of production
b) Cost of goods sold
c) Marginal cost
d) Total cost
ANSWER: c
18. Cost of production refers to
a) Prime cost + Factory overhead
b) Works cost + Factory overhead and administration
c) Prime cost + Works overhead
d) None oh these
ANSWER: b
19. Total cost consists of
a) Prime cost + Works overhead
b) Workers cost + administration overhead
c) Cost of production + selling and distribution
d) None of these
ANSWER: c
20. Cost refers to
a) Sales cost of sales
b) Sales Profit
c) Prime cost + works overhead
d) None of these
ANSWER: b

21. The labor which is related to the manufacturing of the product is classified as
a)Direct manufacturing labor costs
b) Indirect manufacturing labor costs
c) Work in process cost
d) Finished cost
ANSWER: a
22. The direct material costs are added into direct manufacturing costs to calculate
a) Discuss costs
b) Prime costs
c) Resale cost
d) Merchandise cost
ANSWER: b
23.The direct manufacturing labor costs is added to the manufacturing overhead cost to calculate
a) Transaction costs
b) Conversion costs
c) Resale costs
d) Merchandise costs
ANSWER: b
24. In cost terms, the direct manufacturing labor cost is included in
a) Manufacturing costs
b) Prime costs

c) Conversion costs
d) Both B and C
ANSWER: d
25.The two terms in manufacturing cost systems are
a)Manufacturing costs
b)Prime costs
c)Conversion costs
d) Both B and C
ANSWER: d
26. In cost accounting, the overtime is considered as
a) Indirect costs
b) Overhead costs
c)Premium costs
d) Both a and b
ANSWER:d
27 .The costs which are considered as expenses in the accounting period are classified as
a) Inventory costs
b) Period costs
c)Ttimed costs
d)Labour overheads
ANSWER: b

28.The inventory of the final goods that are not yet sold is called
a) Finished goods inventory
b) Indirect material inventory
c) Direct materials inventory
d) Work in process inventory
ANSWER: a
29. Costing methods are concerned with
a) Finding out cost per unit
b) Finding out cost of manufacture
c) Finding out works cost
d) All of these
ANSWER: a
30. The total cost of production is Rs. 1,00,000 and if 20% of the sale price is the profit to be
added what is the profit?
a) Rs.30,000
b) Rs.25,000
c) Rs.20,000
d) Rs.35,000
ANSWER: b

UNIT-II
1. In process costing, cost follows
a. Finished goods
b. Product flow
c. Price rise
d. Price decline
2. Which of the following method of costing can be used in a large oil refinery?
a. Job costing
b. Unit costing
c. Process costing
d. Operating costing
3. The type of process loss that should not affect the cost of inventories is
a. Standard loss
b. Seasonal loss
c. Normal loss
d. Abnormal loss
4. Individual product, each of a significant value, produced simultaneously form the same
raw material is known as
a. By product
b. Joint product
c. Main product
d. Co product
5. Credit is given to the process account at a predetermined value of the by product under
a. Points value method
b. Sales value method
c. Standard cost method
d. Opportunity cost method
6. A bakery producing cakes, biscuits and breads should be treated as
a. Joint product
b. Main product
c. By product
d. Co product
7. Process costing is adopted by
a. Paper mills
b. Chemical industries
c. Textile mills
d. All the above
8. Avoidable losses arising from the nature of the productive process is termed as
a. Normal loss
b. Abnormal loss
c. Net loss
d. Gross loss
9. Products that cannot be produced separately is known as
a. By products

b. Co-products
c. Joint products
d. Main product
10. The method of accounting for joint product cost that will produce the same gross profit for
all the product is
a. Reverse cost method
b. Opportunity cost method
c. Sales value method
d. Other income method
11. When raw material has to pass through two or more distinct stages to be converted into
finished product, the costing method usually employed is
a. Process costing
b. Marginal costing
c. Job costing
d. Operation costing
12. Unit cost for each process is ascertained by dividing the net cost of the process with units
ofin the process.
a. Input
b. Output
c. Profit
d. Loss
13. In process account, normal loss and its scrap value are shown on
a. Credit side
b. Debit side
c. Balance sheet
d. None of these
14. In process account, Abnormal gain or effectiveness and its cost are shown on
a. Credit side
b. Debit side
c. Balance sheet
d. None of these

15. When actual loss in a process is more than the normal loss, the excess is termed as
a. Normal loss
b. Expected loss
c. Abnormal loss
d. Deferred loss
16. Which loss is transferred to P & L A/c
a. Normal loss
b. Expected loss
c. Deferred loss
d. Abnormal loss

17. In process costing, which represents the output of a process in terms of finished units?
a. Equivalent production
b. Joint products
c. By-products
d. Inter process
18. The two methods usually adopted to calculate equivalent production, they are
a. Average and joint method
b. Average and LIFO method
c. Joint and by-products
d. Average cost and FIFIO method
19. Inter process profits create the problem of
a. Unrealised profit
b. Realised profit
c. Revised profit
d. Normal profit
20. Process costing is suitable to industries where
a. Production is carried on in two or more consecutive stages
b. Production is as per customer specifications
c. Specialised services are rendered
d. Contracts are undertaken
21. Process cost is ascertained and recorded in
a. Balance sheet
b. Profit and loss account
c. Separate statement
d. Separation account in ledger
22. Finished products of a preceding process is
a. The raw material for subsequent process
b. Cost of production of subsequent process
c. Credited to subsequent process
d. None of these.
23. Scrap value of normal loss is
a. Credited to P & L A/c
b. Show in balance sheet
c. Credited in process A/c
d. Debited to process A/c
24. Abnormal loss and gain units are valued at
a. Market value
b. Scrap value
c. Realisable value
d. Cost per unit of the process-just like good output
25. Cost of abnormal loss is shown in
a. Balance sheet
b. P & L A/c credit side
c. P & L A/c debit side
d. None of these

26. Scrap value of abnormal loss and gain are transferred to


a. Balance sheet
b. P & L A/c debit side
c. P& L A/c credit side
d. Abnormal loss or abnormal gain a/c in the ledger
27. Major purpose of ascertaining equivalent production is
a. To ascertain cost of output
b. To find profit or loss
c. To control and reduce cost
d. None of these
28. Interprocess profits are
a. Credited to each process
b. Debited to the respective process accounts
c. Shown only in the finished stock A/c
d. Shown in the Balance sheet
29. Joint costs of manufacturing are
a. Directly transferred to P&L A/c
b. Divided to the products produced in the process
c. Shown as deferred cost in balance sheet
d. None of these
30. Which products are always of lower value and importance than the main product?
a. Joint products
b. By- products
c. Co-products
d. Main product
Unit-III
1. Accounting for costs, which are actually incurred is called
a) Standard costing
b) Historical costing
c) Variance analysis
d) Differential costing
ANSWER: b
2. Which of the following standards are fixed for a long period?
a) Basic standards
b) Current standards
c) Ideal standards
d) Historical standards
ANSWER: a
3. Which of the following is an uncontrollable Variance?

a)
b)
c)
d)

Material usage variance


Material price variance
Labour efficiency Variance
Labour mix variance
ANSWER: b

4. Standard quantity x Actual output = _______________


a) Standard quantity for actual output
b) Revised standard quantity
c) Actual quantity
d) Standard quantity
ANSWER: a
5. Material cost variance = Standard cost for actual output - __________________
a) Actual quantity
b) Standard cost
c) Actual cost
d) Standard quantity
ANSWER:c
6. A primary purpose of using a standard cost system is
a) To make things easier for managers in the production facility
b) To provide a distinct measure of cost control
c) To minimize the cost per unit of production
d) B and C are correct
ANSWER:b
7. Standard cost may be used for
a) Product costing
b) Planning
c) controlling
d) All of the above
ANSWER: d
8. In cost accounting, the foal of variance analysis is to
a) Understand variance reason
b) Improve future performance
c) Learning of improvement
d) All the above

ANSWER:d
9. In management control, the efficiency variance is also referred as
a) Control variance
b) Uncontrolled variance
c) usage variance
d) Effective variance
ANSWER: c
10. The energy, machine maintenance and indirect materials are considered as
a) Variable overhead cost
b) Fixed overhead cost
c) Variable batch cost
ANSWER: a
11. From the following, calculate the material price variance
Standard: 1000 units at Rs.10 each Actual: 1200units at Rs. 8 each
a)Rs. 2400
b) Rs. 2200
c) Rs. 2600
d) Rs. 2000
ANSWER: a
12. Standard: 500 units at Rs.10 each Actual: 600units at Rs. 9 each calculate the material
usage variance.
a)Rs. 1500
b) Rs. 2000
c) Rs. 1000
d) Rs. 1200
ANSWER: c
13. Actual rate per hour Rs. 3.80, Standard rate per hour Rs. 4 and Actual hours worked
Rs. 10,000 calculate the labour rate variance
a)Rs. 2000
b) Rs. 2500
c) Rs. 2450
d) Rs. 1850
ANSWER: a
14. Recovered fixed overhead Rs. 60,000, actual fixed overhead Rs. 50,000 and budgeted fixed
Overhead Rs. 70,000, calculate fixed overhead
a)Rs. 18,000
b) Rs. 19,500

c) Rs. 20,000
d) Rs. 21,500
ANSWER: c
15. Budgeted quantity 10,000units, actual quantity 9,000 units and standard price Rs. 8 per unit
Calculate sales volume variance
a)Rs. 8000
b) Rs. 6000
c) Rs. 10,000
d) Rs. 9000
ANSWER: a
16. Direct labour efficiency variance =
a) Standard rate x idle time
b) Standard rate x (Standard time for actual output Actual time worked)
c) Standard rate x (Standard time for actual output Revised Standard time)
d) Standard rate x (Revised standard time Actual time worked)
ANSWER: b
17. Direct labour revised efficiency variance =
a) Standard rate x idle time
b) Standard rate x (Standard time for actual output Actual time worked)
c) Standard rate x (Standard time for actual output Revised Standard time)
d) Standard rate x (Revised standard time Actual time worked)
ANSWER: c
18. Fixed overhead cost variance =
a) Recovered fixed overhead Actual fixed overhead
b) Budgeted fixed overhead Actual fixed overhead
c) Recovered fixed overhead Budgeted fixed overhead
d) Standard fixed overhead Budgeted fixed overhead
ANSWER: a
19. Fixed overhead capacity variance =
a) Recovered fixed overhead Actual fixed overhead
b) Budgeted fixed overhead Actual fixed overhead
c) Recovered fixed overhead Budgeted fixed overhead
d) Standard fixed overhead Budgeted fixed overhead
ANSWER: d

20. Sales quantity variance =


a) Standard price (Budgeted quantity Actual quantity)
b) Standard price (Budgeted quantity Revised standard quantity)
c) Actual quantity (Standard price Actual price)
d) (Budgeted quantity x Standard price) (Actual quantity x Actual price)
ANSWER: b
21. Standard costing implies
a) The use of the previous years actual figures as the standard
b) The use of predetermined levels of price and performance as the standard.
c) The use of fixed budgeting.
d) The use of ideal costs which are useful contron aids.
ANSWER: b
22. The labour cost variance may be expressed as which of the following?
a) Budgeted labour cost- actual labour cost
b) (Std.wage rate actual wage rate) x actual rate
c) Std.wage rate x output achieved actual hours
d) (Std. hours produced actual hours) x Std.wage rate.
ANSWER: c
23. The following cost basis should be used to value inventory for external financial reporting
a) Standard cost
b) Historical cost
c) Applied cost
d) Normal cost
ANSWER: b
24. Overheads refer toa) Direct cost
b) Estimated cost
c) Indirect cost
d)None of these
ANSWER: c
25.Semi-variable overheadsa) Vary with a change in the volume of output proportionately

b) Stand mid-way between fixed and variable overheads


c) Remain fixed at all levels of output
d) None of these
ANSWER:b
26. The other name of overheads absorption isa) Allocation
b) Charge
c) Appropriation
d) Distribution
ANSWER: b
27. Fixed overheads per unita) Vary with change in the volume of production
b) Remain fixed always
c) Never vary
d) None of these
ANSWER: a

28. Variable overheads representa) Indirect cost


b) Costs which vary in direct proportion to the volume of production
c) Standard cost
d) None of these
ANSWER: b
29. Administration overheads relate toa) Management of an enterprise
b) Establishment of an enterprise
c) Winding up of a concern
d) None of these
ANSWER: a
30. Labour cost includesa) Direct labour cost
b) Indirect labour cost
c) Abnormal labour cost
d) All of these
ANSWER: d

UNIT.IV
1. Marginal costing does not include
a. Fixed cost
b. Variable cost
c. Contribution
d. Sales
2. Contribution margin is also known as
a. Marginal income
b. Gross profit
c. Net profit
d. Loss
3. Period costs are
a. Overhead costs
b. Prime cost
c. Variable cost
d. Fixed cost
4. An increase in variable cost results in
a. Increase in PV ration
b. Increase in profit
c. Decrease in contribution
d. Decrease in profit
5. A large margin of safety indicates
a. Over production
b. Over capitalization
c. Soundness of business
d. None of the above

6. PV ration is an indicator of the


a. The rate at which goods are sold
b. Volume of sales
c. Volume of profit
d. Rate of profit
7. In marginal costing fixed costs are charged to
a. Profit and loss account
b. Income account
c. Costing profit and loss account
d. Stores ledger
8. Margin of safety is the difference between
a. Planned sales and planned profit
b. Actual sales and break even sales
c. Planned sales and actual sales
d. None of the above
9. Contribution =
a. Fixed cost loss
b. Profit + variable cost
c. Sales fixed cost profit
d. None of the above
10. In break- even chart X axis represents
a. Sales or volume of production
b. Profit
c. Loss
d. Soundness of business
11. Marginal cost is
a. Prime cost
b. Variable cost
c. Work cost
d. Cost of production
12. Absorption costing takes into account
a. Total cost
b. Fixed cost
c. Variable cost
d. Works cost
13. Contribution is
a. Excess of sales over total cost
b. Excess of cost of sales over sales
c. Excess of sales over fixed cost
d. Excess of sales over variable cost
14. P/V ratio is
a. Price volume ratio
b. Price variance ratio
c. Contribution to sales ratio
d. Total cost to sales ratio

15. Break - even point is


a. Sales at which profit is high
b. Sales at which there is loss
c. Sales at which there is no profit or loss
d. None of the above
16. Margin safety is
a. Sales at which there is profit
b. Sales at which there is loss
c. Sales in excess of BEP
d. None of the above

17. Angle of incidence is


a. Angle between sales and fixed cost lines
b. Angle between sales and variable cost lines
c. Angle between sales and total cost lines
d. None of the above
18. Break even chart is a chart of
a. Sales
b. Total cost
c. Profit
d. Sales and total cost.
19. If the cost of producing 10 units is Rs. 1,000 and the total cost of producing 11 units is
Rs.1080 then the marginal cost of the 11th unit is
a. 10
b. 80
c. 60
d. 100
20. A technique of cost accounting which pays special attention to the behaviour of costs with
changes in the volume of output quoted by.
a. J. Batty
b. Heiser
c. Charles T. Horngren
d. Dr. Vance
21. Cost-volume-profit analysis helps the management
a. In profit planning
b. In future planning
c. In welfare planning
d. In output planning
22. The most significant single factors in planning of the average business is the relationship
between the volume of business its cost and profit..
a. Heiser
b. J. Batty
c. Charles T. Horngren
d. Dr. Vance

23. If fixed costs are Rs. 5000 and 100 units are produced, then fixed cost per unit is
a. Rs.55
b. Rs. 50
c. Rs. 500
d. Rs. 550

24. In marginal costing, Make or buy decision ignores


a. Fixed cost
b. Variable cost
c. Work cost
d. Prime cost
25. Marginal cost equation sales - variable cost =
a. Fixed cost+ profit
b. Variable cost + profit
c. Fixed cost +contribution
d. Fixed cost profit
26. Which formula is used, when profit/loss and sales of two periods are given
a. P/v= contribution/ sales *100
b. P/v=sales-variable cost/sales *100
c. P/v= change in profit/change in sales*100
d. P/v=sales + variable cost/ sales*100
27. What is the formula for break -even volume (units)
a. Fixed cost/ contribution per unit
b. Fixed cost/ p/v
c. Break even volume *selling price per unit
d. Fixed cost +contribution
28. Differential cost is also known as
a. Relevant cost
b. Irrelevant cost
c. Marginal cost
d. Work cost
29. The break even point is that point of activity(sales volume) where total revenues and
total expenses are equal. It is the point of zero profit and zero loss is quoted by
a. Heiser
b. Dr. Vance
c. Charles T. Horngren
d. J. Batty
30. In absorption costing, stocks and work-in-progress are valued at
a. Fixed cost
b. Variable cost
c. Both (a) and (b)
d. None of these.
UNIT-V

1. In the activity based costing system the activity unit of work or task with differentiated
purpose is classified as
a) Different task
b) Purpose cost
c) Activity
d) Allocation cost
ANSWER: c
2. The cost of all the activities for individual products or services are classified as
a) Purpose level costs
b) Output unit level costs
c) Input unit level cost
d) Activity level cost
ANSWER:b
3. Activity based costing system, the description of an activity is classified as
a) Activity list
b) Activity dictionary
c) Active purpose
d) Both (a) and (b)
ANSWER: d
4. In the Activity Based Costing method implementation, the output unit level costs are
classified as
a) Indirect cost
b) b) Direct cost
c) c) Labour cost
d) d) Raw material cost
ANSWER: a
5. The costing system in which individual activities are identified as the cost object is
considered as
a) Manufactured costing
b) Activity Based Costing
c) Allocation costing
d) Base costing
ANSWER: b
6. The estimated price which is expected to be paid by customers for particular market
offering is classified as
a) Target price

b) Target cost
c) Outsource price
d) Off shore price
ANSWER: a
7. The target price is subtracted from per unit target operating income to calculate
a) Total current full cost
b) Total cost per unit
c) Target operating income per unit
d) Target cost per unit
ANSWER: d
8. Activity Based Costing system would probably provide the greatest benefits for
organizations that use
a) Job order costing
b) b) Process costing
c) c) Historical costing
d) d) Standard costing
ANSWER: a
9. The following tasks are associated with an activity based costing system, to select the
proper order of the preceding tasks
1. Calculation of cost application rates
2. Identification of cost drivers
3. Assignment of cost to products
4. Identification of cost pools
a) 1,2,3,4,

b) 2,4,1,3

c) 3,4,2,1

d) 4,2,1,3

ANSWER: d
10. Which of the following tasks is Not normally associated with an Activity Based Costing
System?
a) Identification of cost pools
b) b) Preparation of allocation materials
c) c) Identification of cost drivers
d) d) Assignment of cost of products.
ANSWER: b
11. In an Activity Based Costing system, direct materials used would be classified as
a) Unit level cost
b) Batch level cost

c) Facility level cost


d) Matrix level cost
ANSWER: a
12. Of the following organizations, Activity Based Costing cannot be used by
a) Manufacturers
b) Financial services firm
c) Book publishers
d) None of these
ANSWER: d
13. In Activity Based Costing, which of the following would be considered as a fundamental
cost object?
a) Unit of product
b) A group of similar service in the service sector company
c) A cost pool
d) the total costs of a group of activities
ANSWER: d
14. Activity Based Costing aids managers in making decisions about each of the following
Except
a) Product pricing and mix decisions
b) Cost reduction decisions
c) Design decisions
d) Discretionary decisions
ANSWER:d
15. Which of the following statements best describes the application of Activity Based Costing
System?
a) Can only be applied to manufacturing industry
b) Can be applied to non- manufacturing but not to non-profit organization
c) Can be applied to any organization that produces products or services.
d) Cam only be applied to non- profit organizations
ANSWER: c
16. The activity that is performed each time a batch is product are:
a) Batch level activities
b) Facility level activities
c) Process level activities
d) Unit level activities
ANSWER: a

17. In a Pure Activity Based Costing system which of the following would not be assigned to
Products?
a) Batch level activities
b) Facility level activities
c) Process level activities
d) Unit level activities
ANSWER: b
18. Which of the following would be classified as a product level activity?
a) Plant management
b) Production Scheduling
c) Engineering changes
d) Material handling
ANSWER: c
19. Which of the following would be classified as a batch level activity?
a) Plant management
b) Production Scheduling
c) Engineering changes
d) Material handling
ANSWER: d
20. An Activity Based Costing System is one that:
a) Traces costs to activities and then to products.
b) Traces costs to resources and then to activities.
c) Traces activities to cost and then to resources.
d) Traces products to activities and them to resources.
ANSWER: a
21. Inspection of the first unit produces is what type of activity?
a) Batch level
b) Facility level
c) Process level
d) Unit level
ANSWER: a
22. Extruding plastic parts is what type of activity?
a) Batch level
b) Facility level
c) Process level
d) Unit level

ANSWER:d
23. A homogeneous cost pool is one that:
a) Does not change over time
b) Has only one type of material assigned to it
c) Can be explained with a single activity driver
d) Can be used only by the dairy industry
ANSWER: c
24. Activities that are performed each time a unit is produces are _____
a) Batch level activities
b) Process level activities
c) Product level activities
d) Unit level activities
ANSWER: d

25. Which of the following would be considered a non- value added activity
a) Machining
b) Painting
c) Packaging
d) Advertising
ANSWER: d
26. Which of the following would be considered a value added activity?
a) Repair of machine
b) Storage of inventory
c) Engineering design
d) Book Keeping
ANSWER: c
27. A cost Driver more likely to be associated with a service industry than a manufacturing
industry is
a) Number of inspections
b) Number of parts painted
c) Number f working paper pages
d) Number of machine hours
ANSWER: c

28. The listing of the activities performed within the organization is the ____________
a) Activity inventory
b) Activity drives
c) Activity attributes
d) None of these
ANSWER: a
29. In functional-based cost accountaing system, whinch of the following activity drivers is used
To assign fixed overhead costs to products?
a) Batch level activities
b) Facility level activities
c) Process level activities
d) Unit level activities
ANSWER:d
30. Which of the following statements is incorrect regarding ABC and service industries?
a) Since service organizations do not have inventories, product costing (and thus ABC)
will not be necessary.
b) Activities in a service organization tend to be more standardized than activities in a
manufacturing organization.
c) Since the output of a service organization is consumed when produced, there will be no
batch-level activities.
d) None of the above statements are correct.
ANSWER: d

ANSWERS
UNIT-1
1)A, 2)B, 3)D, 4)D, 5)D, 6)C, 7)D, 8)D, 9)A, 10)A, 11)B, 12)A, 13)D, 14)B, 15)A, 16)D, 17)C,
18)B, 19)C, 20)B, 21)A, 22)B, 23)B, 24)D, 25)D, 26)D, 27)B, 28)A, 29), 30)B

UNIT-II
1)B, 2)C, 3)D, 4)B, 5)C, 6)A, 7)D, 8)A, 9)C, 10)C, 11)A, 12)B, 13)A, 14)B, 15)C, 16)D, 17)A,
18)D, 19)A, 20)A, 21)D, 22)A, 23)C, 24)D, 25)C, 26)D, 27)A, 28)B, 29)B, 30)B

UNIT-III
1)B, 2)A, 3)B, 4)A, 5)C, 6)B, 7)D, 8)D, 9)C, 10)A, 11)A, 12)C, 13)A, 14)C, 15)A, 16)B, 17)C,
18)A, 19)D, 20)B, 21)B, 22)C, 23)B, 24)C, 25)B, 26)B, 27)A, 28)B, 29)A, 30)D

UNIT-IV
1)A, 2)A, 3)D, 4)C, 5)A, 6)D, 7)C, 8)B, 9)A, 10)A, 11)B, 12)A, 13)D, 14)C, 15)C, 16)C, 17)C,
18)D, 19)B, 20)A, 21)A, 22)A, 23)B, 24)A, 25)A, 26)C, 27)A, 28)A, 29)C, 30)C

UNIT-V
1)C, 2)B, 3)D, 4)A, 5)B, 6)A, 7)D, 8)A, 9)D, 10)B, 11)A, 12)D, 13)D, 14)D, 15)C, 16)A, 17),B
18)C, 19)D, 20)A, 21)A, 22)D, 23)C, 24)D, 25)D, 26)C, 27)C, 28)A, 29)D, 30)D