Management Aptitude Test Sep 2011 Paper

(1) In August, Sales volume = 1230 x $\frac{19.52}{100}$= 240.096 kg
Selling price = 240.096 x 240
= ₹ 57623.04
Cost price = 240.96 x 225
= ₹ 54021.6
∴ Profit = 57623.04 - 54021.6
= ₹ 3601.44
In June, Sales volume = 1230 x $\frac{16.26}{100}$ = 199.998 kg
Selling price = 199.998 x 240
= ₹ 47999.52
Cost price = 199.998 x 160
= ₹ 31999.68
∴ Profit = 47999.52 - 31999.68
= ₹ 15999.84
In April, Sales volume= 1230 x $\frac{14.63}{100}$= ₹ 179.949 kg
Selling price = 179.949 x 240
= ₹ 43187.76
Cost price = 179.949 x 140
= ₹ 25192.86
∴ Profit = 43187.76 - 25192.86
= ₹ 17994.9
In September, Sales volume= 1230 x $\frac{16.26}{100}$= 199.998 kg
Selling price = 199.998 x 280
= ₹ 55999.44
Cost price = 199.998 x 250
= ₹ 49999.5
∴ Profit = 55999.44 - 49999.5
= ₹ 5999.94
Hence, in August month profit is minimum.