State cost unit of the following Industry Sector: Industry Sector Cost Unit Oil Professional services Education Brick-making Education Brick-making…

CA Intermediate · Cost and Management Accounting · PYQS · January 2025
State cost unit of the following Industry Sector: Industry Sector Cost Unit Oil Professional services Education Brick-making Education Brick-making Engineering Electricity Hotel/Catering Coal mining Brewing Hospitals

Suggested Answer and Working Notes:

Service industry Cost Unit Oil Cost per barrel, Cost per gallon/litre Professional Services Per service/project, per hour Education Per course, per student, per batch, per lecture etc. Brick-making Per brick, per thousand bricks Engineering Per project, per hour, per job, per contract Electricity Per kilowatt-hour (kWh) Hotel/Catering Guest Days or Room Days, Per item, per meal etc. Coal Mining Per ton, per quintal Brewing per gallon/litre, per barrel Hospital Patient per day, room per day or per bed, per operation etc.

Topics: Introduction to Cost & Management Accounting

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