(6 pages)

MAY 2021 U/ID 46512/UNC4A

Time : Three hours Maximum : 75 marks

PART A — (10 × 2 = 20 marks)

Answer any TEN questions.

1. What is Unit costing?

2. What do you mean by Profit centre?

3. State the meaning of Perpetual Inventory System.

4. Mention any two advantages of Simple average

price method.

5. What is Idle time?

6. What is Indirect Labour cost?

7. What is Semi-variable overhead?

8. Indicate the basis of apportionment of Power and

Repairs.

9. What is Ratio analysis?

10. Give the meaning of Working capital.

11. What do you understand the term Key factor?

12. Find out PV ratio
Fixed expenses Rs. 15,000; Break even sales
Rs. 50,000

PART B — (5 × 5 = 25 marks)

Answer any FIVE questions.

13. What are the objectives of cost accounting?

14. Find out the EOQ from the following particulars

Annual usage Rs. 1,20,000
Cost of placing and receiving one order Rs. 60
Annual carrying cost 10% of inventory value

15. Calculate the total earnings from the following

data under Halsey Plan and Rowan Plan.
Standard time: 10 hours
Time taken: 8 hours
Time rate: Rs. 2.50 per hour

16. Distinguish between funds flow statement and

cash flow statement.

17. From the following data calculate:

(a) P/V Ratio
(b) Profit when sales are Rs. 20,000 and

2 U/ID 46512/UNC4A
 (c) New break even point if selling price is
reduced by 20%
Fixed expenses Rs. 4,000
BEP sales Rs. 10,000

18. With the following data for 60% activity, prepare a

budget for 80% activity
Materials Rs. 10 per unit
Wages Rs. 6 per unit
Factory overheads Rs. 6,000 (20% fixed)
Administration overheads Rs. 2,400 (10% variable)
Assume that production at 60% activity is
240 units

19. What are the benefits of cash flow statement?

PART C — (3 × 10 = 30 marks)

Answer any THREE questions.

20. Explain the functions of management accountant.

21. The following transactions occur in the purchase

and issue of a material
June
2 Purchased 4,000 units at Rs. 4 per unit
5 Purchased 500 units at Rs. 5 per unit

3 U/ID 46512/UNC4A
 10 Issued 2,000 units
12 Purchased 6,000 units at Rs. 6 per unit
13 Issued 4,000 units
15 Issued 1,000 units
18 Issued 2,000 units
25 Purchased 4,500 units at Rs.5.50 per unit
26 Issued 3,000 units.
Prepare stores ledger account using Simple
average method and weighted average method.

22. Work out the machine hour rate for the following
machine whose scrap value is nil
(a) Cost of machine Rs. 3,60,000
(b) Freight and installation Rs. 40,000
(c) Working life : 20 years
(d) Working hours: 8,000 per year
(e) Repair charges : 50% of depreciation
(f) Power: 10 units per hour @10 paise per unit
(g) Lubricating oil @ Rs. 2 per day of 8 hours
(h) Consumable stores @ Rs. 10 per day of 8 hours
(i) Wages of operator @ Rs. 4 per day.

4 U/ID 46512/UNC4A
[P.T.O.]
23. Following are the balance sheets of a company,
you are required to prepare funds flow statement
Liabilities 2000 2001 Assets 2000 2001
Rs. Rs. Rs. Rs.
Equity 50,000 53,000 Cash 20,000 25,000
capital
Long 14,000 13,000 Debtors 24,000 27,000
term loan
Retained 28,000 37,000 Stock 31,000 32,000
earnings
Depn. 21,000 25,000 Other 8,000 7,000
Fund current
assets
Creditors 20,000 21,000 Fixed 50,000 58,000
assets
1,33,000 1,49,000 1,33,000 1,49,000

Additional information
(a) Fixed assets costing Rs. 12,000 were
purchased during 2001 for cash
(b) Fixed assets (original cost Rs. 4,000
accumulated depreciation Rs. 1,500) were sold
at book value
(c) Dividends paid during the year Rs. 3,000

5 U/ID 46512/UNC4A
24. A company shows the following results for two
periods
Period Sales Profit
Rs. Rs.
I 20,000 1,000
II 10,000 400
Calculate:
(a) Profit Volume Ratio
(b) Fixed cost
(c) BEP
(d) Profit when sales are Rs. 30,000.

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6 U/ID 46512/UNC4A
(7 pages)

MAY 2023 U/ID 46512/UNC4A

Time : Three hours Maximum : 75 marks

PART A — (10 × 2 = 20 marks)

Answer any TEN questions.

1. What is cost unit?

2. What is Management accounting?

3. Give the meaning of labour turnover.

4. State the meaning of cost sheet.

5. Expand the terms ABC and HIFO.

6. Define Overhead.

7. Give the meaning of over absorption.

8. What is Profitability ratio?

9. Write about the stock turnover ratio.

10. State the meaning of Cash flow analysis.

11. What is angle of incidence?

12. What is budget centre?

 PART B — (5 × 5 = 25 marks)

Answer any FIVE questions.

13. Explain the various advantages of cost accounting.

14. The following information is given to you

Rs.
Materials 60,000
Labour 45,000
Factory overheads 13,500
Office overheads 12,850
Sales 1,55,485
Calculate factory overhead on labour, office
overhead rate on works cost and percentage of
profit.

15. From the following figures, calculate Economic

Order Quantity
Annual consumption of material 4,000 kg.
Cost of placing one order Rs. 5
Cost per unit Rs. 2
Storage and carrying cost 8% of average inventory

2 U/ID 46512/UNC4A
16. Calculate the earnings of a worker under Halsey
premium plan and Rowan scheme.
Time allowed = 48 hours
Time taken 40 hours
Rate per hour Re. 1

17. Calculate from the following data the machine

hour rate for machine A
Cost of machine Rs. 1,050
Estimated scrap value Rs. 50
Effective working life 20,000 hours
Running time in 4 weekly period 150 hours
Weekly amount payable under maintenance
agreement covering all repairs Rs. 7.50. Standing
charges allocated to machine per 4 weekly period
Rs. 6.00. Power used by machine 5 units per hour
at 6 paise per unit.

18. From the following particulars calculate BEP

units and also find out the selling price per unit if
BEP is to be brought down to 4,000 units
Variable cost per unit Rs. 60
Fixed expenses Rs. 2,00,000
Selling price per unit Rs. 100

3 U/ID 46512/UNC4A
19. From the following balances you are required to
calculate cash from operations.
31.12.2015 31.12.2016
Rs. Rs.
Debtors 50,000 47,000
Bills receivable 10,000 12,500
Creditors 20,000 25,000
Bills payable 8,000 6,000
Outstanding expenses 1,000 1,200
Prepaid expenses 800 700
Accrued income 600 750
Income received in advance 300 250
Profit made during the year 1,30,000

PART C — (3 × 10 = 30 marks)
Answer any THREE questions.

20. Explain the objectives of cost accounting.

21. X company has purchased and issued materials as

under.
2008
June 1 Stock of 200 units at Rs. 2.50 per
materials unit
3 Purchased 300 units at Rs. 3 per
unit

4 U/ID 46512/UNC4A
[P.T.O.]
 7 Purchased 500 units at Rs. 4 per
unit
10 Issued 600 units
12 Purchased 400 units at Rs. 4 per
unit
18 Issued 500 units
24 Purchased 400 units at Rs. 5 per
unit
28 Issued 200 units

Prepare the stores ledger under FIFO method and

LIFO method.

22. In a factory there are two service departments P

and Q and three production departments A, B and
C. During April 2005 the departmental expenses
were:
Rs.
Department – A 65,000
Department – B 60,000
Department – C 50,000
Department – P 12,000
Department – Q 10,000

5 U/ID 46512/UNC4A
 The service department expenses are allocated as
follows:
A B C P Q
Service Department P 30% 40% 15% –– 15%
Service Department Q 40% 30% 25% 5% ––

Distribute the service department expenses over

the production departments under Repeated
Distribution method.

23. From the following information, make out a

statement of proprietors funds with as many
details as possible:
Current ratio 2
Liquid ratio 1.25
Proprietary Ratio (fixed assets/Proprietors funds)
0.60
Working capital Rs. 50,000
Reserve and surplus Rs. 25,000
Bank overdraft Rs. 10,000
There is no long term loan or fictitious asset.

24. The following are the cost data relating to the

manufacture of a product
Selling price – Rs. 10 per unit
Trade discount — 5% of selling price

6 U/ID 46512/UNC4A
Material cost — Rs. 3 per unit
Labour — Rs. 2 per unit
Fixed overheads Rs. 10,000
Variable overheads — 100% of labour cost
Calculate:
(a) BEP and
(b) Profit if sales are 15% above breakeven
volume.

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7 U/ID 46512/UNC4A
(6 pages)

MAY 2022 U/ID 46512/UNC4A

Time : Three hours Maximum : 75 marks

SECTION A — (10 × 2 = 20 marks)

Answer any TEN questions.

1. What is Cost accounting?

2. Define Management Accounting.

3. Expand the terms ABC and LIFO.

4. What do you mean by Inventory control?

5. Give any two examples of selling and distribution

overhead.

6. What is machine hour rate?

7. Define ratio.

8. What are the current assets?

9. What is flexible budget?

10. Write the meaning of break even point.

11. What is PVR?

12. What is fund flow statement?

 SECTION B — (5 × 5 = 25 marks)

Answer any FIVE questions.

13. Explain the scope of cost accounting.

14. Prepare a cost sheet

Direct materials Rs. 2,00,000
Factory expenses Rs. 1,20,000
Prime cost Rs. 4,10,000
Office expenses Rs. 90,000
10% of output is in stock
Total sales Rs. 6,50,000

15. From the following figures, calculate Economic

Order Quantity
Annual consumption of material 4.000 kg.
Cost of placing one order Rs. 5
Cost per unit Rs. 2
Storage and carrying cost 8% of average
inventory.

16. Calculate machine hour rate from the following:

Cost of machine Rs. 12,000
Average repairs and maintenance charges per
month Rs. 150

2 U/ID 46512/UNC4A
 Estimated scrap value Rs. 1,200
Standing charges allocated to machine per month
Rs. 50
Effective working life of machine 10,000 hours
Running time per month 166 hours
Power used by machine 5 units per hour at 19
paise per unit.

17. Explain different kinds of overhead absorption

rates.

18. Discuss the managerial uses of ratio analysis.

19. Sales Rs. 1,00,000; Profit Rs. 10,000: Variable cost

70%
Find out
P/V Ratio
Fixed cost
Sales to earn a profit of Rs. 40,000

SECTION C — (3 × 10 = 30 marks)

Answer any THREE questions.

20. Describe the different elements of cost in detail,

with suitable examples.

3 U/ID 46512/UNC4A
21. Calculate
(a) EOQ
(b) Maximum level
(c) Minimum level and
(d) Reordering level from the following data:
Reorder period – 4 to 6 weeks
Maximum consumption – 100 units per week
Minimum consumption – 50 units per week
Normal consumption – 75 units per week
Annual consumption 36,000 units
Cost per unit Re. 1
Ordering cost Rs. 25
Inventory carrying cost is 20% of unit value.

22. A manufacturing concern has three production

departments and two service departments. The
departmental expenses were as follows:
Production departments Rs.
A 16,000
B 13,000
C 14,000
Service Departments
X 4,000
Y 6,000

4 U/ID 46512/UNC4A

[P.T.O]
 The service department expenses are charged out
on a percentage basis viz.,
A B C X Y
Department X 20% 25% 35% -- 20%
Department Y 25% 25% 40% 10% --

Prepare a statement of secondary distribution

under repeated distribution method

23. Using the information and the form given below

compute the Balance Sheet items for a firm having
a sale of Rs. 36.00,000
Sales / Total assets =3
Sales / Fixed assets =5
Sales / Current assets = 7.5
Sales / Inventories = 20
Sales / Debtors = 15
Current ratio =2
Total assets / Net worth = 2.5
Debt / Equity =1

Balance sheet
Liabilities Assets
Net worth ? Fixed assets ?
Long term debt ? Inventories ?
Current liabilities ? Debtors ?
Liquid assets (others) ?
5 U/ID 46512/UNC4A
24. Abirami Furniture House places before you the
following trading results
Period Sales Profit
Rs. Rs.
2012 20,000 1,000
2013 10,000 400

Calculate

(a) P/V Ratio

(b) Fixed cost

(c) BEP

(d) Profit when sales are Rs. 30,000

(e) Sales required to earn a profit of Rs. 2,200

———————

6 U/ID 46512/UNC4A
(6 pages)

DECEMBER 2021 U/ID 46512/UNC4A

Time : Three hours Maximum : 75 marks

PART A — (10 × 2 = 20 marks)

Answer any TEN questions

1. State the meaning of Cost sheet.

2. Define Cost accounting.

3. What do you mean by Economic Order Quantity?

4. Expand the term VED and ABC.

5. Mention the three methods of labour turnover.

6. What is Semi-variable overhead?

7. What do you understand the term over

absorption?

8. What is Fund from operations?

9. State any two limitations of Cash flow statement.

10. Define budgetary control.

11. What is Break Even analysis?

12. What is PVR?

 PART B — (5 × 5 = 25 marks)

Answer any FIVE questions

13. What are the differences between Management
accounting and Cost accounting?
14. Calculate the economic order quantity from the
following particulars. Annual usage: 6,000 units.
Cost of materials per unit Rs. 20; Cost of placing
and receiving one order Rs. 60; Annual carrying
cost Rs. 2 per unit.
15. Calculate the earnings of worker under Halsey
plan and Rowan plan.
Standard time – 36 hours
Actual time – 30 hours
Rate per hours – Rs. 10
16. Bring out the limitations of Ratio analysis.
17. Prepare a statement of changes in working capital
from the following details of R Ltd.
Liabilities 2011 2012 Assets 2011 2012
Rs. Rs. Rs. Rs. Rs.
Equity Fixed assets 6,00,000 7,00,000
Capital 5,00,000 5,00,000 Investments 2,00,000 1,00,000
Debentures 3,70,000 4,50,000 Stock 2,30,000 3,15,000
Tax Debtors 70,000 1,40,000
payable 77,000 43,000 Cash 30,000 10,000
Creditors 96,000 1,92,000
Dividend
payable 87,000 80,000
11,30,000 12,65,000 11,30,000 12,65,000

2 U/ID 46512/UNC4A
18. Prepare a production budget for 3 months ending
31.3.2012
Product Opening Stock Sales Closing stock
A 5000 20000 4000
B 6000 25000 6000
C 10000 50000 11000
D 1000 10000 1000

19. Write a note on Cost Volume Profit Analysis.

PART C — (3 × 10 = 30 marks)

Answer any THREE questions

20. What are the methods of costing? Describe each of

them briefly.

21. Calculate the earnings of workers X and Y under

Straight piece rate system and Taylor’s
differential piece rate system from the following
details:
Standard time per unit = 12 minutes
Standard rate per hour = Rs. 60
Differentials to be used 80% and 120%
In a particular day of 8 hours, worker ‘X’ produced
30 units and worker ‘Y’ produced 50 units.

3 U/ID 46512/UNC4A
22. A manufacturing company has three production
departments and two service departments.
The departmental expenses were as follows.

Production department expenses:

Department A – Rs. 10,000

Department B – Rs. 8,000

Department C – Rs. 12,000

Service department expenses:

Department X – Rs. 2,000

Department Z – Rs. 3,000

The service department expenses are charged on

the following percentage basis
Service Production Service
department department department

A B C X Z

X 25 20 30 – 25

Z 15 30 25 30 –

Prepare a statement showing the apportionment

of the overhead of the two service departments to
the production departments under repeated
distribution method.

4 U/ID 46512/UNC4A
[P.T.O.]
23. From the following information, make out a
statement of proprietors funds with as many
details as possible:

Current ratio 2

Liquid ratio 1.25

Proprietary Ratio 0.60

(fixed assets / Proprietors funds)

Working capital Rs. 50.000

Reserve and surplus Rs. 25,000

Bank overdraft Rs. 10.000

There is no long term loan or fictitious assets.

24. The expenses for the production of 5,000 units in a

factory are given as follows

Per unit

Rs.

Materials 50

Labour 20

Variable overheads 15

Fixed overheads (Rs. 50,000) 10

5 U/ID 46512/UNC4A
Administration expenses
(5% variable) 10

Selling expenses (20% fixed) 6

Distribution expenses (10% fixed) 5
Total cost per unit 116
You are required to prepare a flexible budget for
the production of 7,000 units.

———————

6 U/ID 46512/UNC4A
(6 pages)

DECEMBER 2020 U/ID 46512/UNC4A

Time : Three hours Maximum : 75 marks

PART A — (10 × 2 = 20 marks)

Answer any TEN questions.

1. Define Cost accounting.

2. What do you mean by cost centre.

3. What is Stores ledger card?

4. Expand the terms FIFO and LIFO.

5. Mention any two merits of management

accounting.

6. What are the tools of management accounting?

7. Define Funds flow statement.

8. What is Net working capital?

9. What is Marginal costing?

10. What is PVR?

11. What is a budget centre?

12. What is Ratio analysis?

PART B — (5 × 5 = 25 marks)

Answer any FIVE questions.

13. What are the requisites of a good costing system?

14. Calculate the economic ordering quantity from the

following particulars.
Annual usage: 6,000 units. Cost of materials per
unit Rs. 20; Cost of placing and receiving one
order Rs. 60: Annual carrying cost Rs. 2 per unit.

15. Calculate the earnings of worker under Halsey

plan and Rowan plan.
Standard time - 36 hours
Actual time — 30 hours
Rate per hours — Rs. 10

16. Calculate machine hour rate from the following:

Cost of machine Rs. 12,000
Average repairs and maintenance charges per
month Rs. 150

2 U/ID 46512/UNC4A
 Estimated scrap value Rs. 1,200
Standing charges allocated to machine per month
Rs. 50
Effective working life of machine 10,000 hours
Running time per month 166 hours
Power used by machine 5 units per hour at
19 paise per unit.

17. Explain the advantages of cash flow statement.

18. Sales Rs. 1,00,000; Profit Rs. 10,000; Variable cost

70% Find out P/V Ratio, Fixed cost Sales to earn a
profit of Rs. 40,000.

19. Prepare a production budget from the following

information
Product Opening Est. Sales Closing
stock Stock
Units Units Units
P 2,000 10,000 3,000
Q 3,000 15,000 5,000
R 4,000 13,000 3,000
S 3,000 12,000 2,000

3 U/ID 46512/UNC4A
 PART C — (3 × 10 = 30 marks)

Answer any THREE questions.

20. Explain the nature of management accounting.

21. From the following information, calculate

(a) Maximum stock level
(b) Minimum stock level
(c) Reorder level
(d) Average stock level
Minimum consumption – 240 units per day
Maximum consumption – 420 units per day
Normal consumption – 300 units per day
Reorder quantity – 3,600 units
Reorder period – 10-15 days
Normal reorder period – 12 days.

22. In a factory there are two service departments P

and Q and three production departments A, B and
C. During April 2005 the departmental expenses
were:
Rs.
Department – A 65,000
Department – B 60,000

4 U/ID 46512/UNC4A
[P.T.O.]
 Department – C 50,000
Department – P 12,000
Department – Q 10,000
The service department expenses are allocated as
follows:
A B C P Q
Service Department P: 30% 40% 15% –– 15%
Service Department Q: 40% 30% 25% 5% ––
Distribute the service department expenses over
the production departments under Repeated
Distribution method.

23. From the following particulars, pertaining to

assets and liabilities of a company calculate
(a) Liquid ratio
(b) Proprietary ratio
(c) Debt – equity ratio
(d) Capital gearing ratio
Liabilities Rs. Assets Rs.
Equity shares of Rs. 2,50,000 Building 3,00,000
50 each
8% Preference 1,00,000 Machinery 2,50,000
shares Rs. 100 each
9% Debentures Rs. 2,00,000 Stock 1,20,000
100 each

5 U/ID 46512/UNC4A
 Liabilities Rs. Assets Rs.
Reserves 1,50,000 Debtors 1,00,000
Creditors 75,000 Cash at 27,500
Bank
Bank overdraft 25,000 Prepaid 2,500
expenses
8,00,000 8,00,000

24. Kalyani furniture house places before you the

following trading results
Year Units Total Cost Sales
Rs. Rs.
2003 10,000 80,000 1,00,000
2004 12,000 90,000 1,20,000

Find out the following

(a) PVR
(b) BEP both in units and amount
(c) Fixed cost
(d) Margin of safety in the year 2004.

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6 U/ID 46512/UNC4A
(6 pages)

DECEMBER 2022 U/ID 46512/UNC4A

Time : Three hours Maximum : 75 marks

SECTION A — (10 × 2 = 20 marks)

Answer any TEN questions

1. Define Cost accounting.

2. Give the meaning of factory overhead.

3. Expand the terms EOQ and JIT.

4. Write the meaning of time rate system.

5. What is over absorption?

6. In which basis you have allocated Rent and ESI

contribution expenses?

7. Define Ratio.

8. What is Solvency ratio?

9. What is Working capital?

10. State the meaning of cash flow analysis.

11. Define the term Marginal costing.

12. What do you mean by budget committee?

 SECTION B — (5 × 5 = 25 marks)

Answer any FIVE questions

13. Briefly explain different ways of ‘classifying cost’.
14. Determine the prime cost from the following
Rs.
Direct wages 50,000
Chargeable expenses 5,000
Opening stock of materials 10,000
Materials bought during the period 60,000
Closing stock of materials 20,000
Carriage inwards 1,500
Carriage outwards 2,000
Materials returned to supplier 1,500
15. Compute the economic order quantity from the
following
Price per unit purchased Rs. 50
Ordering costs per order Rs. 10
Carrying costs 10%
(Annual consumption 1000 units)
16. Calculate the total earnings from the following
data under Halsey Plan and Rowan Plan.
Standard time: 10 hours
Time taken: 8 hours
Time rate : Rs. 2.50 per hour.
2 U/ID 46512/UNC4A
17. How do you classify the overheads?
18. What are the advantages of ratio analysis?
19. From the following particulars calculate BEP
units and also find out the selling price per unit if
BEP is to be brought down to 4,000 units
Variable cost per unit Rs. 60
Fixed expenses Rs. 2,00,000
Selling price per unit Rs. 100
SECTION C — (3 × 10 = 30 marks)
Answer any THREE questions
20. Distinguish between financial accounting and cost
accounting.
21. From the following information, calculate
(a) Maximum stock level
(b) Minimum stock level
(c) Reorder level
(d) Average stock level
Minimum consumption — 240 units per day
Maximum consumption — 420 units per day
Normal consumption — 300 units per day
Reorder quantity — 3,600 units
Reorder period — 10 — 15 days
Normal reorder period — 12 days
3 U/ID 46512/UNC4A
22. ABC limited producing concern is divided into four
departments A,B,C are production departments
and D is a service department. The actual
expenses for a period are as follows
Rs. Rs.

Rent 10,000 Supervisory 15,000

expenses

Repairs to plant 6,000 Fire Insurance 5,000

Depreciation to 4,500 Power 9,000

plant

Lighting expenses 1,200

The following information is available in respect of

the four departments :
A B C D

Area (sq.ft) 1,500 1,100 900 500

H.P. of plant 20 15 10 5

No. of employees 200 150 100 50

Total wages (Rs.) 60,000 40,000 30,000 20,000

Value of Plant (Rs.) 2,40,000 1,80,000 1,20,000 60,000

Value of Stock (Rs.) 1,50,000 90,000 60,000 Nil

Apportion the costs to the various departments on

the most equitable method.
4 U/ID 46512/UNC4A
[P.T.O.]
23. The following are the Balance Sheet of S Ltd as on
31.12.95 and 31.12.96 Balance Sheets.
1995 1996 1995 1996

Liabilities Rs. Rs. Assets Rs. Rs.

Share capital 1,00,000 1,25,000 Building 1,00,000 95,000

Reserves 25,000 30,000 Machinery 75,000 85,500

P and L account 15,250 15,300 Stock 50,000 37,000

Bank loan 35,000 Debtors 40,000 31,100

Creditors 75,000 67,600 Cash 250 300

Provision for tax 15,000 17,500 Bank 4,000

Investment 2,500

2,65,250 2,55,400 2,65,250 2,55,400

Additional information

(i) Dividend of Rs. 11,000 was paid

(ii) Machinery was purchased for Rs. 15,000

(iii) Income tax paid during the year Rs. 16,500

Prepare cash flow statement

5 U/ID 46512/UNC4A
24. PL Limited plans to sell 1,10,000 units of a certain
product line in the first fiscal quarter, 1,20,000
units in the second quarter, 1,30,000 units in the
third quarter and 1,50,000 units in the fourth
quarter and 1,40,000 units in the first quarter of
the following year. At the beginning of the first of
the current year, there are 14,000 units of product
in stock. At the end of each quarter, the company
plans to have an inventory equal to one-fifth of the
sales for the next fiscal quarter. How many units
must be manufactured in each quarter of the
current year?

——————

6 U/ID 46512/UNC4A