Numerical Questions 1

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Q.1.

A PWD division paid 33,422 cft quantity for the item “Dismantling Brick
Work” @ Rs. 3,566 Per % cft to the contractor.
Calculate: the recovery on account of cost of old bricks @ Rs. 4,000 per
thousand Nos. for 70% bricks and 30% brick bats @ Rs. 2,000 Per % cft from
the contractor if 1,350 Nos. brick were used for 100 cft quantity of brick
work during execution of the item of brick work.
Solution to Question No.1
Dismantled quantity of brick work = 33,422 cft
i) Quantity of old bricks recovered = 23,395 cft
(i.e. 70 % of dismantled quantity)
No of bricks in 100 cft = 1,350 Nos
No of bricks in 23,395 cft = 1,350 X 23,395 / 100
 Quantity of bricks recovered = 315,833 Nos
Cost of bricks = 315,833 Nos X Rs 4,000 per %0 Nos
  = Rs 1,263,332
ii) Quantity of brick bats = 10,027 cft
(i.e. 30 % of dismantled quantity)
Cost of brick bats = 10,027 cft X Rs 2,000 per % cft
  = Rs 200,540
Q.2.
A PWD division paid 40,537 sft quantity for the item “P/L Triple Surface
Treatment (T.S.T) using 79 Lbs. Bitumen and 9.75 Cft bajri per % Sft area” @
Rs. 4,894.61 Per % Sft to the contractor.
Calculate the total cost and quantity of bitumen used during execution of
item of TST for recovery of cost of bitumen @ Rs. 78.50 per kg from the
contractor if one Lbs. = 0.453592 kg
Solution to Q No.2
Quantity of P/L T.S.T executed = 40,537 sft

Quantity of bitumen used % sft area = 79 Lbs.

  = 40,537 sft X 79 Lbs. per % sft

  = 32,024.23 Lbs.

 Converting into Kgs = 14,525.94 kg


(i.e. 32024.23 X 0.453592)
Cost of bitumen @ Rs 78.50 per kg = 14.525.94 kg X Rs 78.50

   Rs 1,140,286
Q.3.
During bill of the contractor it was observed that department paid 4000
cft quantity of the item “dismantling cement concrete reinforced” @ Rs
11,272 per % cft to the contractor. Department neither account for old
steel nor made recovery for old material from contractor.
Calculate the recovery on account of cost of old steel @ Rs 40 per kg if
3.06 kg steel is received from one cft quantity of reinforced concrete for
issuance of audit observation to the department.
Solution to Q No.3
Quantity of cement concrete = 4,000 cft
dismantled

Quantity of steel received = 12,240 kg


(i.e. 3.06 kg from one cft quantity of (i.e. 4,000 cft @ 3.06 kg per cft)
cement concrete)

Cost of old steel = Rs 40 per kg


Recovery on account of cost of old = Rs 489,600
steel (i.e. 12,240 kg @ Rs 40 per kg)
 
Q.4.
A PWD division paid 33,000 sft quantity for the item “P/L
Triple Surface Treatment (T.S.T) using 79 Lbs Bitumen and
9.75 Cft bajri per % Sft area” @ Rs. 12,000 Per % Sft to the
contractor.

Calculate the total cost and quantity of bitumen used during


execution of item of TST for recovery of cost of bitumen @
Rs. 98.50 per kg from the contractor if one Lbs = 0.453592 kg
Solution to Q No.4
Quantity of P/L T.S.T executed = 33,000 sft

Quantity of bitumen used % sft area = 79 Lbs.

  = 33,000 sft X 79 Lbs. per % sft

  = 26,070 Lbs.

 Converting into Kgs = 14,525.94 kg


(i.e. 26,070 X 0.453592)
Cost of bitumen @ Rs 98.50 per kg = 11,825.14 kg X Rs 98.50

Cost of bitumen    Rs 1,164,776


Q.5.
PWD division of Local Government paid 21,000 cft quantity
for the item “Dismantling Road pavement” @ Rs. 2,660 per %
cft to the contractor.

Calculate the total cost and quantity of 90% of old crushed


stone aggregate @ Rs. 4,260 Per % cft to be obtained from
dismantling for recovery from the contractor for issuance of
audit observation on account of cost of old material.
Solution to Q No.5
Quantity road pavement dismantled = 21,000 cft

Quantity of crushed stone aggregate = 189,000 cft


obtained i.e. 90% of total quantity of (i.e. 21,000 cft x 90 % = 189,000 cft)
road pavement dismantled

Recovery rate = Rs 4,260 Per % cft


Recovery on account of crushed stone = Rs 8,051,400
aggregate (i.e. 189,000 cft @ Rs 4,260 per % cft)
 
Q.6.
A PWD division of Local Government paid 5,600 cft
quantity for the item “Dismantling brick work”@ Rs. 3,060
Per % cft to the contractor.

Calculate the recovery for issuance of audit observation


during local audit on account of cost of old bricks @ Rs.
6,000 per thousand Nos. for 70% bricks and 30% brick
bats @ Rs.2,200 per % cft from the contractor if 1,350
Nos brick were used for 100 cft quantity of brick work.
Solution to Question No.6
Dismantled quantity of brick work = 5,600 cft
i) Quantity of old bricks recovered = 3,920 cft
(i.e. 70 % of dismantled quantity)
No of bricks in 100 cft = 1,350 Nos
No of bricks in 3,920 cft = 1,350 X 3,920 / 100
 Quantity of bricks recovered = 52,920 Nos
Cost of bricks = 52,920 Nos X Rs 6,000 per %0 Nos
  = Rs 317,520
ii) Quantity of brick bats = 1,680 cft
(i.e. 30 % of dismantled quantity)
Cost of brick bats = 1,680 cft X Rs 2,200 per % cft
  = Rs 36,960
Q.7.
During Audit bill of the contractor it was observed that
department paid 5,600 cft quantity of the item “Dismantling
cement concrete reinforced” @ Rs. 13,900 Per % cft to the
contractor. Department neither account for old steel nor made
recovery for old material from contractor.

Calculate the recovery on account of cost of old steel @ Rs.


55 per kg if 3.06 kg steel received from one cft quantity of
reinforced concrete for issuance of Audit observation to the
department.
Solution to Q No.7
Quantity of cement concrete = 5,600 cft
dismantled

Quantity of steel received = 17,136 kg


(i.e. 3.06 kg from one cft quantity of (i.e. 5,600 cft @ 3.06 kg per cft)
cement concrete)

Cost of old steel = Rs 55 per kg


Recovery on account of cost of old = Rs 942,480
steel (i.e. 17,136 kg @ Rs 55 per kg)
 

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