KPMG Classic Numerical Tests Solutions

7/25/2019 KPMG Classic Numerical Tests Solutions

1/6

1 ClassicNumericalTestsSolutions Dell.Nc

ClassicNumericalTestsSolutions

Classic

24

Solutions

QuestionOne 01. E 02.C 03. B 04. E

QuestionTwo 05. C 06.A 07.A 08.D

QuestionThree 09. E 10.A 11.C 12. E

QuestionFour 13.G 14. B 15. E 16.C

QuestionFive 17. C 18. F 19.D 20. B

QuestionSix 21. E 22.G 23.A 24.A

Question

One

1. TheactualnumberofcallstakenperhourinRegionSW

=NumberofPermanentStaffAverageNumberofcallsforPermanentStaff+

NumberofTemporaryStaffAverageNumberofcallsforTemporaryStaff

=200per.staff28calls/per.staff+(300200)tem.staff25calls/tem.staff

=8,100(numberofcallsinRegionSW)

TheTargetNumberofcalls=TheactualnumberofcallinSW/(110%)

=8,100calls/90%=9,000(calls)

2. Increasednumberofcalls

=TotalnumberofcallsinRegionNW6%

=(NumberofPermanentStaffAverageNumberofcallsforPermanentStaff+

NumberofTemporaryStaffAverageNumberofcallsforTemporaryStaff)6%

=[(250per.staff20calls/per.staff+(550250)tem.staff16calls/tem.staff]6%

=588(calls)

3.

Ratioof

per.

staff

to

tem.

staff

in

Region

E=300

:(500

300)

=3:2

TotalnumberofstaffinRegionSE=400

SincetheRatio(3:2)areusedinRegionSE

PermanentStaffinSE=400[3:(3+2)]=240(staff)

TemporaryStaffinSE=400[2:(3+2)]=160(staff)

Differenceinnumberofcall

=Totalnumberofcalls(before)Totalnumberofcalls(after)

=[240per.staff30calls/per.staff+160tem.staff18calls/tem.staff]

[150per.staff30calls/per.staff+(400150)tem.staff18calls/tem.staff]

=1,080(staff)


2/6


4. Numberofcallshandledperhourbypermanentstaff

=NumberofPermanentStaffAverageNumberofcallsforPermanentStaff

Regions Calculations Results

HW

250

per.

staff

20

calls/per.

staff

5,000

staff

NE 150per.staff22calls/per.staff 3,300staff

E 300per.staff18calls/per.staff 5,400staff

SW 200per.staff28calls/per.staff 5,600staff

SE 150per.staff30calls/per.staff 4,500staff

QuestionTwo

5.

Combinedsales

target

to

all

three

destinations

=SalestargettoHopworth+SalestargettoJumpford+SalestargettoSkipdown

=43,200+80,000+16,000

=139,200(GBP)

Salestargetincreased5%

=139,200(1+5%)

=146,160(GBP)

TotalamountofrevenueforWeek1andWeek2

=ThreedestinationsrevenueinWeek1+ThreedestinationsrevenueinWeek2

=11,232

+21,600

+4,160

+12,096

+19,200

+4,640

=72,982(GBP)

Totalamountofrevenueremainstobeearned

=146,16072,982

=73,232(GBP)

6. Totalamountofrevenuetosell120ticketsperweektoSkipdown

=AveragepriceperticketsNumberoftickets

=40perticket120tickets/week4weeks

=19,200

(GBP)

Percentageofrevenuetargetforskipdownincrease

=[Salestarget(after)Salestarget(before)]/Salestarget(before)100%

=(19,20016,000)/16,000100%

=20%

7. FewerticketstoHopworthneedtobesold

=Differencein(Salestarget/averageticketprice)

=

43,200

/

48

per

ticket

44,000

/

50

per

ticket

=20(tickets)


3/6


8. Numberofcoachjourneys

=4weeksalestargettoJumpford/Averagepriceperticket/Numberofseats

=80,000/50perticket/25seatspercoach

=64(journeys)

QuestionThree

9. PercentagegrowthintotalnumberofcommutersbetweenJulyandSeptember

=(2.502.40)/2.40100%

=4.17%

PercentagegrowthintraincommutersbetweenJulyandSeptember

=(1.101.08)/1.08100%

=1.85%

TotalnumberofcommutersinNovember

=TotalnumberofcommutersinSept.(1+Percentagegrowthintotalnumberofcommuters

betweenJulyandSeptember)

=2.50(1+4.17%)

=2.60(millions)

TotalnumberoftraincommutersinNovember

=TotalnumberoftraincommutersinSept.(1+Percentagegrowthintotalnumberoftrain

commutersbetweenJulyandSeptember)

=1.10(1+1.85%)

=1.12(millions)

NumberofnontraincommutersinNovember

=2.601.12

=1.48(millions)

10.NumberoftraincommutersinOctober=1.70(millions)

NumberofnontraincommutersinOctober

=(3.201.70)

=1.50

(millions)

Numberofdifference

=1.701.50

=0.20(million)

11. NumberofrailcommutersinNovember

=1.700.30

=1.40(millions)


4/6


5/6


16. NumberofreducedunitsinPeriod3and4

=TotalemployeesinPeriod3and4ProductionReducedworkingweek4weeks

=(55+40)employees3unitsperpersonperhour(4038)hours4weeks

=2,280(units)

QuestionFive

17. ValueofThaiBahtfor100EurosinYear2

=100(EUR)61.8(THB/GBP)/1.62(EUR/GBP)

=3,814.81(ThaiBaht)

RemainingamountofThaiBaht

=8,0003,814.81

=4,185.19

(Thai

Baht)

ValueofGBPfortheRemainingamountofThaiBaht

=4,185.19(THB)/61.8(THB/GBP)

=67.72(GBP)

18. ValueofEurosfor1,000GBPpurchasedinYear1

=1,000(GBP)1.52(EUR/GBP)

=1,520(EUR)

ValueoftheamountofEurosinHongKongDollars(HKD)inYear2

=1,520(EUR)11.1(HKD/GBP)/1.62(EUR/GBP)

=10,415(HKD)

19. ChangeinvalueofTHBinrelationtoGBP

=(ValueinYear2ValueinYear1)/(ValueinYear1)100%

=[(1/61.8)(1/65.4)]/(1/65.4)100%

=5.8%

20.

Changein

value

in

relation

to

GBP

between

Year

1and

Year2

Currency Calculations(100%) Percentage(AbsoluteValue)

Euro (1/1.621/1.52)/(1/1.52) 6.17%

USDollar (1/1.431/1.60)/(1/1.60) 11.89%

JapaneseYen (1/1871/158)/(1/158) 15.51%

AustralianDollar (1/2.721/2.55)/(1/2.55) 6.25%

ThaiBaht (1/61.81/65.4)/(1/65.4) 5.83%

HongKongDollar (1/11.11/12.3)/(1/12.3) 10.81%

MalaysianRinggit (1/5.441/7.62)/(1/7.62) 40.07%


6/6


QuestionSix

21. Percentageincreaseintheamountofminedore,fromYear1toYear5

=

(Amount

of

mined

ore

in

Year

5

Amount

of

mined

ore

in

Year

1)

/

(Amount

of

mined

ore

in

Year1)

=(150110)/110100%

=36%

22. Amountoforemined

=Totalcost/Goldprice/Amountofgoldmilledfromore

=1,000,000(GBP)/8.00(GBPpergm)/5.0(gms/tonne)

=25,000(tonnes)

23. IncreasedinpriceofgoldbetweenYear4andYear5abovethataccountedforbyinflation

=GoldpriceinYear5GoldpriceinYear4(1+inflationrate)

=10.509.50(1+10%)

=0.05(GBP)

24. Financialreturnsperthousandtonnesoforemined

=AmountofgoldmilledfromoreGoldprice

Year

Calculations

Results

2001 1,000tonnes/thousandtonnes7.2gms/tone7.80GBP/gm 56,160GBP






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KPMG Classic Numerical Tests Solutions