Question

45. A Ltd. has a factory which has two manufacturing departments X and Y. Part of the output of X Department is transferred to Y Department for further processing and the balance is directly transferred to the Selling Department. The entire production of Y Department is transferred to the Selling Department. Inter-departmental stock transfers are made as follows: X Department to Y Department at 331/3% over departmental cost. X Department to Selling Department at 50% over departmental cost. Y Department to Selling Department at 25% over departmental cost. The following information is given for the year ending 31st March, 2014 : X Y Selling Department Department Department MT ₹ MT MT ₹ Opening stock 60,000 20 40,000 50 1,45,000 Raw material consumption 1,00,000 20 20,000 Labour charges 50,000 80,000 Sales 5,00,000 Closing stock 50 60 Out of the total production in X Department 30 MT were for transfer to the Selling Department. Apart from these stocks which were transferred during the year the balance output and the entire opening and closing stocks of X Department were for transfer to Y Department. The per tonne material and labour consumption in X Department on production to be transferred directly to the Selling Department is 300 per cent of the labour and material consumption on production meant for Y Department. Prepare departmental profit and loss account, ignoring material wastages. 60 90 30​

Answer 1

Answer:

Radius, r = 4, and center (h, k) = (-2, 3).

We know that the equation of a circle with centre (h, k) and radius r is given as

→ (x – h)² + (y – k)² = r² \: \: \: ….(1)→(x–h)²+(y–k)²=r²….(1)

Now, substitute the radius and center values in (1), we get

Therefore, the equation of the circle is

→ (x + 2)²+ (y – 3)² = (4)²→(x+2)²+(y–3)²=(4)²

→ x²+ 4x + 4 + y² – 6y + 9 = 16→x²+4x+4+y²–6y+9=16

Now, simplify the above equation, we get:

→ x² + y²+ 4x – 6y – 3 = 0→x²+y²+4x–6y–3=0

Thus, the equation of a circle with center (-2, 3) and radius 4 is :

→ x² + y²+ 4x – 6y – 3 = 0→x²+y²+4x–6y–3=0