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Correct answer: E

Explanation
Marketing per employee = 3,600 + 2,000
= 5600/3 = 1866.7
Specification = 5033/3 = 1,677.7 1,866.7 -1677.7
= 189.

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Correct answer: B

Explanation
If the total amount spent = 2,000,000
Then the amount spent on hire purchase agreement is (75/500 ) x 2,000,000 = 300,000 Note: 75% is 
the total percentage of higher purchase agreement in all five departments 500% is the sum of all 
the percentages of the department.
If we increase higher purchase by 20% across all departments, the new percentage of higher purchase 
becomes 175%.
New amount spent on higher purchase becomes (175/500) x 200,000 = 700,000
This is 40,000 higher

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Correct answer: C

Explanation
Total units produced = 800,000
Amount spent on lease purchase agreement = 90,000
% spent on loan purchase for printing dept = 45 % Let amount spent on printing be x
0.45x = 90000
X= 200,000
Requir d ratio is 800,000 : 200,000
= 4 : 1

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Correct answer: B 

Explanation
Amount spent on production = 575,000 Percentage of lease purchase = 30% Hence amount spent on lease 
purchase= (35/100 x 575,000)
= 172,500

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Correct answer: C

Explanation
The correct answer is Korea Parnol = 37 %
Tequental = 15%