Ca final costing ?

In my opinion it was the easiest paper so far

subject to

LENGHTHIEST paper anyone could draft and ever asked.

On my centre I couldn't find anyone who could even attempt all 6.

1 d 30000 is wrong. he wont start in one place and touch all the places and come back to that place. you need to change the allocations in that problem. its not just assignment.. you have to get the answer as he goes from 1 to 2 to 3 to 4 to 5 and 5 to 1 like that... its too time consuming because you have to guess where to break the journey and make an allocation in the next highest cost option so that you get one unbroken journey starting and ending same city.. 30000 is the lowest cost, but it wont meet the objective of the problem.

@ g.k. no its not guessing, its a method to do it. i got the salesman correct. its T->P->S->Q->R->T

So then the cost comes to 32,000

then how to justify it @ binal ?

since they have asked for justification maybe you can justify by saying it belongs to which type of cost or it doesnt belong anywhere..but anyways..thats what i wrote

ABC was dead easy.. but should be careful that sales and cogs were per delivery and a few OH should have been per delivery based too.

no no..no average.. i hav solved the same..exact same question just with different figures.

not necessary that it should be in the initial solution always