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प्रश्न
Seeta and Geeta are partners sharing profits and losses in the ratio 4 : 1. Meeta was a manager who received the salary of ₹ 4,000 p.m. in addition to a commission of 5% on net profits after charging such commission. Profit for the year is ₹ 6,78,000 before charging salary. Find the total remuneration of Meeta.
विकल्प
₹ 78,000
₹ 88,000
₹ 87,000
₹ 76,000
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उत्तर
₹ 78,000
Explanation:
Meeta’s salary:
Monthly salary = ₹ 4,000
Annual salary = 4,000 × 12
= ₹ 48,000
Profit for the year (before charging salary) = ₹ 6,78,000
Profit after salary = 6,78,000 − 48,000
= ₹ 6,30,000
Since commission is 5% of net profit after charging such commission,
Commission = `"Profit after salary" xx "Rate"/(100 + "Rate")`
= `6,30,000 xx 5/(100 + 5)`
= `6,30,000 xx 5/105`
= ₹ 30,000
Total remuneration of Meeta = Annual salary + Commission
= 48,000 + 30,000
= ₹ 78,000
