Management Aptitude Test Sep 2011 Paper

(4) In June, cost/sales ratio = $\frac{160}{240}$ = 0.66
In July, cost/sales ratio = $\frac{210}{260}$ = 0.80
In August, cost/sales ratio = $\frac{225}{240}$ = 0.94
In April, cost/sales ratio = $\frac{140}{240}$ = 0.58
Hence, in April month cost/sales ratio was the lowest.