The following informationis drawn from royal industries cash budget

cash receipts 40,000

beg, cash bal. 10,000

cash payment 48,000

desired ending cash cushion 5,000

if there is a cash shortage, the company borrows money. if a surplus occurs funds are used to repay loans or ot invest in short-term assests. the company had no debt before january 1st. the amounted "needed" to borrow or the amount "available" for repayment of debt in januar would be

a. 2000 available

b. 3,000 needed

c. 7000 available

d 13,000 needed

Abc factory produces 24,000 units. the cost sheet gives the following information: direct materials rs. 1,20,000direct labour rs. 84,000variable overheads rs. 48,000semi variable overheads rs. 28,000fixed overheads rs. 80,000total cost rs. 3,60,000presently the product is sold at rs. 20 per unit. the management proposes to increase the production by 3,000 units for sales in the foreign market . it is estimated that semi variable overheads will increase by rs. 1,000. but the product will be sold at rs. 14 per unit in the foreign market. however, no additional capital expenditure will be incurredq-1. what is present profit of the company ? q-2. what is proposed profit of the company in new market? q-3.what is suggestion for new makret proposal whether proposal accept or not