Class 9 Maths_ Manual

47 Festive expense amount = Rs. 49513 Amount deposited for insurance premium = Rs. 400 × 12 = Rs. 4800 Assessable income of the teacher = Yearly salary + Yearly amount of dearness allowance + Festive expense + EPF amount + Amount for insurance premium = Rs. 5,94,156 + Rs. 24,000 + Rs. 49,513 + Rs. 59,415.60 + Rs. 4,800 = Rs. 7,31,884.60 (c) Total EPF amount = Rs. 59,415.60 × 2 = Rs. 118831.20 Life insurance amount in a month = Rs. 400 × 2 = Rs. 800 Life insurance amount in a year = Rs. 800 × 12 = Rs. 9600 CIF amount = 10% of Rs. 594156 = 10 100 × Rs. 594156 = Rs. 59,415.60 Total tax free income = Total EPF amount + Life insurance amount + CIF amount = Rs. 1,18,831.20 + Rs. 9600 + Rs. 59415.60 = Rs. 1,87,846.80 Now, 1 3 of his yearly assessable income = 1 3 × Rs. 731884.60 = Rs. 2,43,961.53, which is less than Rs. 3,00,000 Here the sum of life insurance amount, EPF amount and CIT amount is less than 1 3 of the assessable income, so the total tax free amount is Rs. 1878846.80 Taxable income = Total assessable income – Actual tax free amount = Rs. 7,31,884.60 – Rs. 1,87,846.80 = Rs. 5,44,037.80 The teacher is a married person, His total taxable income is less than Rs. 6,00,000 So he pays only 1% as social security tax. His tax amount = 1% of taxable income = 1 100 × Rs. 544037.80 = Rs. 5440.38 (d) Monthly income with 4 grades = Rs. 49,513 Monthly dearness allowance = Rs. 2,000 Amount CIF = 10% of Rs. 49,513 = Rs. 4951.30 EPF amount = 10% of Rs 49,513 = Rs. 4951.30 Monthly life insurance amount = Rs. 400 Total monthly income of the teacher without festive expense = Monthly salary with grades amount + Monthly dearness allowance + Monthly EPF amount + Monthly life insurance amount = Rs. 49513 + Rs. 2,000 + Rs. 4951.30 + Rs. 400 = Rs. 56864.30 Deduction amount = 2 × monthly EPF amount + 2 × monthly life insurance amount + Monthly CIF amount = 2 × Rs. 4951.30 + 2 × Rs. 400 + Rs. 4951.30 = Rs. 9902.60 + Rs. 80 + Rs. 4951.30 = R.s 15653.90

48 Net monthly income without festive expense = Total monthly income without festive expense – Deducation amount = Rs. 56,864.80 – Rs. 15653.90 = Rs. 41,210.90 (ii) (a) Taxable income = Assessable income – Tax allowance. (b) Monthly salary rate of Nayab Subba = Rs. 34,730 Amount for 10 grades = Rs. 1158 × 10 = Rs. 11580 Monthly salary with grade amount = Rs. 34,730 + Rs. 11580 = Rs. 46,310 Yearly salary = Rs. 46310 × 13 = Rs. 602030 Total yearly dearness allowance amount = Rs. 2,000 × 12 = Rs. 24,000 EPF amount deposited = 10% of Rs. 602030 = 10 100 × Rs. 202030 = Rs. 60,203 Festive expense = Rs. 46,310 Amount deposited for insurance premium = Rs. 400 × 12 = Rs. 4800 Assessable income or total income = Yearly salary + Yearly amount of dearness allowance + Festive expense + EPF amount + Amount for insurance premium = Rs. 6,02,030 + Rs. 24,000 + Rs. 46,310 + Rs. 60,203 + Rs. 4,800 = Rs. 7,37,343 (c) Total EPF amount = Rs. 60,203 × 2 = Rs. 1,20,406 Life insurance in a year = Rs. 400 × 2 × 12 = Rs. 9,600 CIF amount = 5% of Rs. 6,02,030 = 5 100 × Rs. 6,02,030 = Rs. 30,101.50 Total tax free income = Total EPF amount + Life insurance amount + CIF amount = Rs. 1,20,406 + Rs. 9,600 + Rs. 30,101.50 = Rs. 160107.50 Now 1 3 of his yearly assessable income = 1 3 × Rs. 7,37,343 = Rs. 2,45,781 which is less than Rs. 3,00,000 Here, the sum of life insurance amount, EPF amount and CIF amount is less than 1 3 of the assessable income. So, the actual tax free amount is Rs. 160107.50 Taxable income = Total income – Actual tax free income = Rs. 7,37,343 – Rs. 160107.50 = Rs. 5,77,235.50 (d) The teacher is a married person and his total taxable income is less than Rs. 6,00,000 So, he pays 1% as social security tax. He pays 1% as income tax. 8. (i) A married proprietor of a firm does not have to pay income tax on first income up to Rs. 6,00,000, 10% income tax on next Rs. 2,00,000, 20% on next Rs. 3,00,000, 30% on next Rs. 9,00,000 and 36% (30% + 6%) on remaining above Rs. 20,00,000. If the proprietor earns the income Rs. 21,90,000. (a) What is tax rate ? (b) How much does s/he pay income tax in total ? Find it. (c) How much yearly net income did s/he hardly receive? Find it.

49 (ii) An unmarried proprietor of a firm does not have to pay income tax on first income up to Rs. 5,00,000, 10% income tax on next Rs. 2,00,000, 20% on next Rs. 3,00,000, 30% on next Rs. 10,00,000 and 36% (30% + 6%) on remaining above Rs. 20,00,000. If a proprietor earns the income Rs. 25,45,000. (a) What is taxable income ? (b) How much does s/he pay income tax in total ? Find it. (c) How much yearly net income does s/he hardly receive? Find it. Solution: (i) (a) Tax rate = Income tax Taxable income 100% (b) Given, Income of married proprietor = Rs. 21,90,000 Tax free income = Rs. 6,00,000 Taxable income = Total income – Tax free income = Rs. 21,90,000 – Rs. 6,00,000 = Rs. 15,90,000 Now, Rs. 15,90,000 = Rs. 2,00,000 + Rs. 3,00,000 + Rs. 9,00,000 + Rs. 1,90,000 Total tax amount = 10% of Rs. 2,00,000 + 20% of Rs. 3,00,000 + 30% of Rs.9,00,000 + [30% of Rs.1,90,000 + 6% of (Rs.1,90,000 – 30% of Rs.1,90,000] = 0.1 × Rs. 2,00,000 + 0.2 × Rs. 3,00,000 + 0.3 × Rs. 9,00,000 + [0.3 1,90,000 + 0.06 (1,90,000 – 0.3 1,90,000] = Rs. 20,000 + Rs. 60,000 + Rs. 2,70,000 + Rs. 57,000 + 0.06 (Rs.1,90,000 – Rs.57,000) = Rs. 20,000 + Rs. 60,000 + Rs. 2,70,000 + Rs. 57,000 + 0.06 Rs. 1,33,000 = Rs. 4,07,000 + Rs. 7980 = Rs. 4,14,980 S/he pays Rs. 4,14,980 income tax in total. (c) Net income he receives = Total income – Total tax amount = Rs. 21,90,000 – Rs. 4,14,980 = Rs. 17,75,020 S/he hardly receives Rs. 17,75,020 yearly as net income. (ii) (a) See on 5. (ii) (a) (b) Given, The total income of an unmarried proprietor = Rs. 25,45,000 Tax free income = Rs. 5,00,000 Taxable income = Total income – Tax free income = Rs. 25,45,000 – Rs. 5,00,000 = Rs. 20,45,000 Now, Rs. 20,45,000 = Rs. 2,00,000 + Rs. 3,00,000 + Rs. 9,00,000 + Rs. 6,45,000 Tax amount according to the given tax slab = 10% of Rs. 2,00,000 + 20% of Rs. 3,00,000 + 30% of Rs. 9,00,000 + [30% of Rs. 6,45,000 + 6% of (Rs. 6,45,000 – 30% of Rs. 6,45,000)] = 0.1 × Rs. 2,00,000 + 0.2 × Rs. 3,00,000 + 0.3 × Rs. 9,00,000 + [0.3 Rs. 6,45,000 + 0.06 (Rs. 6,45,000 – 1,93,500)] = Rs. 20,000 + Rs. 60,000 + Rs. 2,70,000 + Rs. 1,93,500 + Rs. 27,090 = Rs.5,82,200 S/he pays Rs. 5,70,590 income tax in total. (c) Net income S/he receives = Total income – Tax amount = Rs. 25,45,000 – Rs. 5,70,590 = Rs. 19,74,410 S/he hardly receives Rs. 19,74,410 as yearly net income.

50 9. (i) Samata deposited Rs. 15,00,000 in a fixed account of Nepal Bank Limited for 5 years at 11% simple interest. If she has to pay 5% income tax on the interest received by her. (a) What is the interest ? Define it. (b) How much does she get interest after reducing income tax for 5 years? Find it. (c) How much does the bank provide her after 5 years? Find it. (ii) Salman deposited Rs. 60,50,000 in a fixed account of a commercial bank for 3 years at 12.13% in simple interest. If he has to play 5% income tax on the interest received by her. (a) Define simple interest. (b) How much does she get simple interest after for 3 years? Find it. (c) How much does the bank provide him after 3 years? Find it. Solution: (i) (a) Money paid regularly at a particular rate for the use of money lent is called interest. (b) Money deposited (principal) (P) = Rs. 15,00,000 Time (T) = 5 yrs. Rate of interest (R) = 11% SI = PTR 100 = Rs. 1500000 × 5 × 11 100 = Rs. 8,25,000 Now, Tax rate = 5% Tax amount = 5% of interest = 5 100 × Rs. 8,25,000 = Rs. 41,250 Interest Samanta gets after reducing income tax for 5 yrs = Rs. 8,25,000 – Rs. 41,250 = Rs. 7,83,750 (c) Money provided by bank after 5 yrs. = Principal + Reduced interest = Rs. 15,00,000 + Rs. 7,83,750 = Rs. 22,83,750 (ii) (a) Simple interest is an interest charge that borrowers pay lenders for a loan or principal only. (b) Deposited money by Salma (principal) (P) = Rs. 60,50,000 Time (T) = 3 yrs. Rate of interest (R) = 12.13% p.a. Tax rate = 5% SI = PTR 100 = Rs. 6050000 × 3 × 12.13 100 = Rs. 22,01,595 Tax amount = 5% of SI = 0.05 × Rs. 22,01,595 = Rs. 1,10,079.75 Interest Salma gets after reducing income tax for 3 yrs. = Rs. 22,01,595 – Rs. 1,10,079.75 = Rs. 20,91,515.25 (c) Money provided by bank after 3 yrs = Principal + Reduced interest = Rs. 60,50,000 + Rs. 20,91,515.25 = Rs. 81,41,515.25

51 2.2 Value Added TAX (VAT) PRACTICE 2.2 Read / Understand / Think / Do Keeping Skill Sharp 1. (a) What is VAT? (b) What is discount ? (c) What is the discount on D% of MP? (d) Write the formula to calculate the marked price of an article when discount percent and selling price are given. (e) Write the formula to compute the selling price with VAT of an article when its cost price, discount percent and VAT percent are given. (f) What is the formula to calculate the cost price of an article when discount percent, VAT percent and selling price with VAT are given? (g) What is the VAT percent in Nepal? (h) Write the relation among the marked price, VAT amount and selling price of an article. (i) If x, y and z are MP, discount and SP respectively, write the relation between x, y and z. (j) What is the selling price of an article if the marked price of the article is fixed? Solution: (a) The addition tax paid by customers for goods, services and other charges is called VAT. (b) Discount is reduced amount on marked price. (c) Discount = D% of MP = D × MP 100 (d) MP = SP + D% of MP (e) SP with VAT = (CP – D% of CP) + VAT% of (CP – D% of CP) (f) CP = SP with VAT – VAT% of (CP – D% of CP) (g) VAT is 13% (h) SP = MP + VAT (i) z = x – y (j) SP = MP 2. (a) Find the cost of a TV costing Rs. 21500 after imposing 10.5% VAT on it. (b) A man paid Rs. 35500 for a necklace in which 13% VAT is added. What is the VAT amount? Solution: (a) Given, MP of TV = Rs. 21,500 VAT rate = 10.5% We know, SP = MP + VAT% of MP = Rs. 21,500 + 10.5% of Rs. 21,500 = Rs. 21,500 + Rs. 2,257.5 = Rs. 23,757.50 Hence, cost of TV with VAT is Rs. 23,757.50.

( 3. ( ( Soluti ( ( Chec 4. ( ( (b) Given, SP w VAT r then, SP + 1 or, x + 13 100 or, 113x = or, x = 355 Now, VAT a (a) Find the or 15750 is ma (b) After allow How much ion: (a) Let original VAT r by question, x + 12. or, x + 12. 10 or, 112.5x or, x = 157 1 Hence, origi (b) Let MP be i then, x – 5% or, 95x = or, x = 167 9 Discou ck Your Perfo (i) Observe the (a) Write (b) If 10% discou (c) What w (d) If 13% Find it (ii) Observe the (a) Write (b) If 13% discou with VAT = Rs. 3 ate = 13% 3% of SP = Rs. 3 3 0 × x = Rs. 35,50 = Rs. 35,50,000 500000 113 = Rs. 31, amount = SP wit riginal cost of a ade. wing 5% discoun amount was giv cost be x. ate = 12.5% , .5% of x = 15,75 .5 0 x = 15,750 x = 1575000 75000 12.5 = 14000 inal cost is Rs. 14 s x. % of x = 1,672 1672 × 100 7200 95 = Rs. 1,760 unt = 5% of 1,760 ormance e marked price o the full form of % discount is g unt price on it ? will be its actual % VAT is added t. e price of the TV the definition of % VAT is added unt, what amoun 52 5,500 35,500 00 ,415.92 th VAT – SP = 35 palmtop if 12.5 nt on the marke ven as the discou 0 4,000. 0 0 = 5 100 × 1,760 = of the jacket. VAT. given on the pri l selling price af d, what amount V in a shopping f VAT. d when the sho nt is paid by a cu 5,500 – 31,415.92 % VAT is impo ed price of a ra unt? = Rs. 88 ice of the jacke fter discount ? F is paid by a cu complex. pkeeper does n ustomer for it? F 2 = Rs. 4,084.08 osed on it and a adio, its price be et, what is the Find it. ustomer for it? not give any Find it. payment of Rs. ecame Rs. 1672.

53 (c) What will be the price of the TV if 13% VAT is added after allowing a discount of 15% on it (d) In what percent is VAT amount decreased on the TV when the discount is 0% and 15% ? Find it. (e) Find discount percentage if the cost of the TV with 13% VAT is Rs. 32092. (iii) A woman paid Rs. 1,35,500 for a necklace in which 13% VAT is added. (a) Find the price of necklace without VAT. (b) What is VAT amount? (c) If the weight of the necklace is 1.5 tola, what is the price of 1 tola of gold with 13% VAT? Solution: (i) (a) VAT = Value added tax (b) Discount = 10% of Rs. 2,000 = Rs. 200 (c) Actual price = Rs. 2,000 – Rs. 200 = Rs. 1,800 (d) VAT = 13% of Rs. 1,800 = 13 100 × Rs. 1800 = Rs. 234 Price with VAT = Rs. 1,800 + Rs. 234 = Rs. 2,034 (ii) (a) VAT is a consumption tax assessed on the value added in each production stage of a good or service. (b) Here, MP = SP [ No discount was given] So, VAT = 13% of 35,500 = 13 100 × 35,500 = Rs. 4,615 Price for customer = 35,500 + 4,615 = Rs. 40,115 (c) Discount = 15% 35,500 = 15 100 × 35,500 = Rs. 5325 SP = 35,500 – 5,325 = Rs. 30,175 VAT = 13% of 30,175 = Rs. 3,922.75 Price with VAT = Rs. 30,175 + 3,922.75 = Rs. 34,097.75 (d) VAT decreased % = 4615 – 3922.75 4615 × 100% = 692.25 4615 × 100% = 15% (e) Let SP be x, then, x + 13% of x = Rs. 32092 or, x + 13 100 + x = Rs. 32092 or, 113x = Rs. 3209200 or, x = Rs. 3209200 113 = Rs. 28,400. Now, discount amount = Rs. 35,500 – Rs. 28,400 = Rs. 7,100. D% = 7100 35500 × 100% = 20% (iii) (a) Let price be Rs. x, then, x + 13% of x = 1,35,500 or, 113x = 13550000 or, x = 1350000 113 = Rs. 1,19,911.50

54 (b) VAT amount = SP with VAT – CP = 1,35,500 – 1,19,911.50 = Rs. 15,588.50. (c) Price of 1.5 tola necklace = Rs. 1,35,500 price of 1 tola necklace without VAT = 135500 1.5 = Rs. 90,333.33. Hence, price including 13% VAT = Rs. 90,333.33 + 13% of Rs. 90,333.33 = Rs. 90,333.33 + Rs. 11,742.33 = Rs. 1,02,076.67 5. (i) Sabina buys a mobile set with 10% VAT after allowing 15% discount for Rs. 7480. (a) What is the meaning of VAT% ? (b) Find the marked price of the mobile set. (c) What was the actual price of the mobile set after discount ? (d) Find the VAT amount. (ii) A discount of 15% is allowed in a camera and 13% VAT is added on it. If payment is Rs. 15175.90, find its marked price. Write the answers of the similar questions of the question no. 5. (i). Solution: (i) (a) VAT% is the rate of value added tax on a good that are used by the customer. (b) Let, MP = Rs. x Discount = 15% of MP = 15 100 × x = 3x 20 SP = MP – D = x – 3x 20 = 17x 20 VAT = 10% of SP = 10 100 × 17x 20 = 17x 200 Now, SP with VAT = SP + VAT or, 7480 = 17x 20 + 17x 200 or, 7480 = 170x + 17x 200 or, 7480 × 200 = 187x or, x = 7480 × 200 187 = Rs. 8,000. (c) SP after discount = Rs. 17x 20 = 17 × 8000 20 = Rs. 6800 (d) VAT amount = 17x 200 = 17 × 8000 200 = Rs. 680 (ii) (b) Let MP of a camera = Rs. x Discount = 15% of MP = 15 100 × x = 3x 20 VAT = 13% of SP = 13 100 × x – 3x 20 = 13 100 × 17x 20 = 221x 2000 Now, SP with VAT = SP + VAT or, 15,175.90 = 17x 20 + 221x 2000 or, 15,175.90 = 1700x + 221x 2000 or, 15,175.90 × 2000 = 1921x or, x = 30351800 1921 = Rs. 15,800 Marked price is Rs. 15,800.

55 (c) SP after discount = 17x 20 = 17 × 15800 20 = Rs. 13,430 (d) VAT amount = 221x 2000 = 221 × 15800 2000 = Rs. 1745.90 6. (i) A tourist bought a khukuri with 25% discount and 13% VAT at a shop. When he went back in his country, he got Rs. 1170 at airport. (a) Which amount was Rs. 1170? (b) What was the label price? (c) Find discount amount. (ii) After allowing 20% discount on the marked price and then adding 10% VAT a mobile was sold to a customer. The customer paid Rs. 320 for VAT. (a) Find the marked price. (b) Find the discount amount. (c) If 5% more discount is given to the customer, find the purchase price of the mobile. Solution: (i) (a) VAT amount (b) Let label price be Rs. x Discount = 25% of MP = 25 100 × x = x 4 SP = MP – Discount = x – x 4 = 3x 4 VAT = VAT% of SP = 13% of 3x 4 = 39 400 Now, VAT amount = 1170 or, 39x 400 = Rs. 1170 or, 39x = Rs. 1170 × 400 or, x = Rs. 1170 × 400 39 = Rs. 12,000 Label price is Rs. 12,000 (c) Discount amount = x 4 = Rs. 12000 4 = Rs. 3,000 (ii) (a) Let MP = Rs. x Discount = 20% of MP = 20 100 × x = x 5 and SP = MP – Discount = x – x 5 = 4x 5 VAT = VAT% of SP = 10% of SP = 10 100 × 4x 5 = 2x 25 but, VAT = Rs. 320 or, 2x 25 = Rs. 320 or, x = Rs. 320 × 25 2 = Rs. 4,000 (b) Discount = x 5 = Rs. 4000 5 = Rs. 800 (c) by questions, discount percentage = 20% + 5% = 25%

56 SP = MP – D = Rs. 4000 – 25% of Rs. 4000 = Rs. 3,000 VAT = 10% of Rs. 3,000 = Rs. 300 Purchase price = Rs. 3,000 + Rs. 300 = Rs. 3,300 7. (i) A video player was sold at a discount of 10% on the marked price. 13% VAT was added to the price and the customer got Rs. 600 as discount. (a) Calculate its marked price. (b) What was the amount paid on VAT? (c) How much amount is paid for it by a customer? (d) Which amount is more discount or VAT? Find the percentage. (ii) A tourist paid Rs. 5610 for a decorative window. Find the marked price of the window if the shopkeeper has given 15% discount and 10% VAT (in Bahrain) was levied on it. Also, find the amount that gets when he goes back his country. Solution: (i) (a) Let MP = Rs. x Discount = 10% of x = x 10 But, Discount = Rs. 600 or, x 10 = Rs. 600 or, x = Rs. 6,000 MP = Rs. 6,000. (b) VAT amount = 13% of Rs. 6,000 = 13 100 × Rs. 6,000 = Rs. 780. (c) SP with VAT = (MP – D) + VAT = (Rs. 6,000 – Rs. 600) + Rs. 780 = Rs. 5,400 + Rs. 780 = Rs. 6,180 Customer paid Rs. 6,180. (d) VAT is more than discount by Rs. 780 – Rs. 600 = Rs. 180 More% = Rs. 180 Rs. 600 × 100% = 30% (ii) Let MP = Rs. x Discount = 15% of x = 3x 20 SP = MP – Discount = x – 3x 20 = 17x 20 VAT = VAT% of SP = 10% of 17x 20 = 10 100 × 17x 20 = 17x 200 Now, SP with VAT = 17x 20 + 17x 200 or, Rs. 5610 = 170x + 17x 200 or, 187x = Rs. 5610 × 200 or, x = Rs. 5610 × 200 187 = Rs. 6,000. Now, he gets back mean VAT amount. So, VAT amount = 17x 200 = 17 × Rs. 6000 200 = Rs. 510

57 8. (i) After allowing 25% discount on the marked price and adding 13% VAT on a CC TV set, a customer paid Rs. 1365 for VAT. (a) What is the VAT amount at a% on Rs. b of an article? (b) Find the marked price of the CC TV set. (c) Find the discount given to the customer. (ii) After allowing 20% discount on the marked price and then adding 10% VAT a mobile was sold to a customer. The customer paid Rs. 240 for VAT. (a) Find its marked price. (b) Calculate the discount given to the customer. Solution: (i) (a) VAT amount = a% of b = ab 100 (b) Let, MP be x Discount = 25% of x = x 4 SP = MP – D = x – x 4 = 3x 4 VAT = VAT% of SP = 13% of SP = 13 100 × 3x 4 = 39x 400 but, 1365 = 39x 400 or, x = Rs. 1365 × 400 39 = Rs. 14,000 MP = Rs. 14,000 (c) Discount = x 4 = 14000 4 = Rs. 3,500 (ii) (a) Let, MP = Rs. x Discount = D% of MP = 20% of x = x 5 VAT = VAT% of SP = 10% of 4x 5 or, Rs. 240 = 10 100 × 4x 5 = 2x 25 or, x = Rs. 240 × 25 2 = Rs. 3,000 MP = Rs. 3,000. (b) Discount = x 5 = Rs. 3000 5 = Rs. 600. 9. (i) A telephone set has marked Rs. 2100. Including 20% discount and certain percent VAT added the price reached to Rs. 1848. (a) Find the price of the telephone set after discount. (b) Find the rate of VAT levied on it. (c) Find the more or less percent the discount amount than VAT amount. (ii) A wireless router set has marked Rs. 2100. Including 15% discount and certain percent VAT added the price reached to Rs. 2017.05. Write the answer of the similar questions of the question. no. 9. (i).

Soluti ( ( 10. A I c ( ( Soluti ( ( ( ( ion: (i) (a) MP = R Discou SP = M (b) VAT a V (c) Discou More d (ii) Discount am (a) SP afte (b) VAT a VAT % (c) Discou more % A bill of restaura Momo 2 plates Meat ball 1 plate Coke 2 bottles Chicken fry 1 pl Total If 10% service charge, find; (a) Service cha (c) Total paym ion: (a) Service char Bill amount (b) VAT = 13% (c) Total bill = b (d) Discount = 1 Bill after 10 Service char Bill amount VAT = 13% Total payme Rs. 2,100 unt = D% of MP = MP – D = Rs. 2,10 amount = SP with VAT = Rs. 168 Rs. 1680 × unt is more than V discount % than V mount = D% of M er discount = MP amount = SP with % = Rs. 232.05 Rs. 1785 × unt is more the VA % = Rs. 82.95 Rs. 232.05 × ant is as follows Rs. 80.0 e Rs. 70.0 Rs. 30.0 late Rs. 75.0 Rs. 255 charge is impos arge ment to be paid. rge = 10% of Rs. = Rs. 255 + Rs. % of Rs. 280.5 = 1 bill + service cha 10% of Rs. 255 = 0% discount = Rs rge = 10% of Rs. = Rs. 229.5 + Rs % of Rs. 252.45 = ent = Rs. 252.45 58 = 20% of Rs. 2,1 00 – Rs. 420 = R h VAT – SP = 18 × 100% = 10% VAT by = Rs. 42 VAT = Rs. 252 Rs. 168 × MP = 15% of Rs. 2 – D = Rs. 2100 – h VAT – SP = Rs 100% = 13% AT by = Rs. 315 100% = 35.75% : 00 00 00 00 5 sed on total bil 255 = Rs. 25.50 25.5 = Rs. 280.5 13 100 × Rs. 280.5 = arge + VAT = Rs = Rs. 25.5 . 255 – Rs. 25.5 = 229.5 = Rs. 22.9 s. 22.95 = Rs. 25 Rs. 32.82 + Rs. 32.82 = Rs 00 = Rs. 420 Rs. 1,680 48 – 1680 = Rs. 0 – Rs. 168 = Rs × 100 = 150% 2100 = 15 100 × Rs – Rs. 315 = Rs. 1 s. 2017.05 – Rs. 1 – Rs. 232.05 = R % ll and 13% VA (b) VAT (d) Total paym . = Rs. 36.47 s. 280.5 + Rs. 36. = Rs. 229.5 95 2.45 s. 285.27 168 . 252 . 2100 = Rs. 315 1785 1785 = Rs. 232.05 Rs. 82.95 T on the bill in ment with 10% 47 = Rs. 316.97 5 ncluding service discount.

59 CHAPTER Commission and Dividend 3 3.1 Commission PRACTICE 3.1 Read / Understand / Think / Do Keeping Skill Sharp 1. (a) Define commission. (b) Write down the formula to find the commission amount on the selling of the goods when sales amount and rate of commission are given. Solution: (a) Commission is a sum of money paid to an agent or sales person for sale that s/he makes. (b) Commission amount = Rate of commission of sales amount 2. (a) If a salesman sells the goods of Rs. 7500000, how much commission does he get at 5.5% ? (b) If a man gets Rs. 1405 as commission by selling a laptop set for Rs. 56200, find the commission rate. Solution: (a) Given, Sales amount = Rs. 7,50,0000 Commission rate = 5.5% Commission amount = 5.5% of Rs. 75,00,000 = 5.5 100 × Rs. 75,00,000 = Rs. 4,12,500 (b) Given, Commission amount = Rs. 1405 SP of laptop = Rs. 56,200 Commission rate = Rs. 1405 Rs. 56200 × 100% = 2.5% 3. (a) An agent gets a commission of Rs.2500 on the sales of Rs. 15200. How much will the owner get from the sales ? (b) A girl receives monthly salary of Rs. 25200 and commission of Rs. 9215 on the total sales for a month. What will her gross amount be? (c) A seller got Rs. 35000 while selling a laptop through the agent. If a buyer paid Rs. 37200 for the laptop, how much did the agent receive ? Solution: (a) Given, Commission amount of agent = Rs. 2,500 Sales amount = Rs. 15,200 Amount received by the owner = Sales amount – Commission amount of agent = Rs. 15,200 – Rs. 2500 = Rs. 12,700

60 (b) Given, Monthly salary of a girl = Rs. 25,200 Commission amount = Rs. 9,215 Her gross amount = Monthly salary + Commission amount = Rs. 25,200 + Rs. 9,215 = Rs. 34,415 (c) Given, Actual money received by seller = Rs. 35,000 Money paid by buyer = Rs. 37,200 Commission received by agent = Money paid by buyer – actual money received by seller = Rs. 37,200 – Rs. 35,000 = Rs. 2,200 Check Your Performance Answer the following questions for the given situations (i) and (ii). 4. (i) An agent receives the salary Rs. 25500 with 5% commission in a month. S/he sells the goods for Rs. 435000 in the month. (ii) An agent's monthly salary is Rs. 12000. S/he gets 5% commission on the total sales. If the sales amount of the last month is Rs. 200000. (a) What is the commission rate ? Define it. (b) How much commission does the agent get ? Find it. (c) Find the monthly income of the agent. Solution: (i) (a) The fixed rate given to be paid commission is called the commission rate. (b) Here, Monthly salary = Rs. 25,500 Commission rate = 5% Sales amount = Rs. 4,35,000 Commission received by the agent = 5% of Rs. 4,35,000 = 5 100 × Rs. 4,35,000 = Rs. 21,750 (c) Monthly income of the agent = Monthly salary + Commission amount = Rs. 25,500 + Rs. 21,750 = Rs. 47,250 (ii) (b) Monthly salary = Rs. 12,000 Commission rate = 5% Total sales amount = Rs. 2,00,000 Commission received by the agent = 5% of Rs. 2,00,000 = 5 100 × Rs. 2,00,000 = Rs. 10,000 (b) Monthly income of the agent = Monthly salary + Commission amount = Rs. 12,000 + Rs. 10,000 = Rs. 22,000 5. (i) The monthly salary of a girl of a Shopping Complex is Rs. 20,000. If she sold the foods more than Rs. 10,00,000, she gets 2%. She sales the food of Rs. 15,25,000. (ii) The monthly salary of a girl of a Shopping Complex is Rs. 20,000. If she sold the foods more than Rs. 6,50,000, she gets 4% commission of the sales of the food of Rs. 11,35,500. (a) How much percent did the girl get the commission rate when she gets Rs. p as commission on the selling amount Rs. q ? (b) How much commission did the girl get ? Find it.

61 (c) Find the monthly income of the girl. Solution: (i) (a) Given, Commission amount = Rs. p Total sales amount = Rs. q Commission rate = Commissiont amount Total sales amount × 100% = Rs. p Rs. q × 100% = 100p q % (b) Monthly salary of the girl = Rs. 20,000 Minimum sales amount for commission = Rs. 10,00,000 Total sales amount = Rs. 15,25,000 Commission rate = 2% Commission amount = 2% of (Rs. 15,25,000 – Rs. 10,00,000) = 2 100 × Rs. 5,25,000 = Rs. 10,500 (c) Monthly income of girl = Monthly salary + Her commission amount = Rs. 20,000 + Rs. 10,500 = Rs. 30,500 (ii) (b) Monthly salary of the girl = Rs. 20,000 Minimum sales amount = Rs. 6,50,000 Total sales amount = Rs. 11,35,500 Commission rate = 4% Commission amount = 4% of (Rs. 11,35,500 – Rs. 6,50,000) = 4 100 × Rs. 4,85,500 = Rs. 19,420 (c) Monthly income of girl = Monthly salary + her commission amount = Rs. 20,000 + Rs. 19,420 = Rs. 39,420 6. (i) A residential land worth Rs. 1,50,50,000 is sold by two agents P and Q in two stages. The agent P takes 3.5% and the agent Q takes 4% commission on the sold amount. (ii) A residential house is sold for Rs. 2,30,00,000 through the medium of two agents P and Q in two stages. The agent P and Q take 2% and 2.5% commission on the sold amount respectively. (a) What is the commission amount ? Define it. (b) How much commission do the agents P and Q take from the land owner ? (c) Find the net amount received by the owner. (d) Who gets less or more commission between the agents P and Q and by how much percentage? Solution: (i) (a) Same as 1. (a). (b) Worth of residential land = Rs. 1,50,50,000 Commission rate of agent P = 3.5% Commission rate of agent Q = 4% Commission amount received by P = 3.5% of Rs. 1,50,50,000 = 3.5 100 × Rs. 1,50,50,000 = Rs. 5,26,750 Commission amount received by Q = 4% of Rs. 1,50,50,000

62 = 4 100 × Rs. 1,50,50,000 = Rs. 6,02,000 (c) Total commission amount paid to P and Q = Rs. 5,26,750 + Rs. 6,02,000 = Rs. 11,28,750 (c) Net amount received by the owner = Worth of land – Total commission amount paid to P and Q = Rs. 1,50,50,000 – Rs. 11,27,750 = Rs. 1,39,21,250 (d) Since Q receives more commission than P Their difference in commission amount = Rs. 6,02,000 – Rs. 5,26,750 = Rs. 75,250. Q get Rs. 75,250 more commission than P. Reqd. percentage = Difference in commission Commission amount of P × 100% = Rs. 75250 Rs 526750 × 100% = 14.29% Q agent gets 14.29% more commission than P agent. (ii) (b) Here, SP of residential house = Rs. 2,30,00,000 Commission rate of agent P = 2% and Commission rate of agent Q = 2.5% Commission amount of P = 2% of Rs. 2,30,00,000 = 2 100 × Rs. 2,30,00,000 = Rs. 4,60,000 Commission amount of Q = 2.5% of Rs. 2,30,00,000 = 2.5 100 × Rs. 2,30,00,000 = Rs. 5,75,000 (c) Total commission amount given to agents P and Q = Rs. 4,60,000 + Rs. 5,75,000 = Rs. 10,35,000 Net amount received by the owner = SP of house – Commission amount given to P & Q = Rs. 2,30,00,000 – Rs. 10,35,000 = Rs. 2,19,65,000 (d) From above calculation, Q gets more commission. Their difference in commission = Rs. 5,75,000 – Rs. 4,60,000 = Rs. 1,15,000 Reqd % = Difference in Commission of P & Q Commission amount of P × 100% = Rs. 115000 460000 × 100% = 25% Q gets more commission than P by 25%. 7. (i) A sales-girl of the monthly Rs. 15,300 salary gets 4% commission and 6% successive commissions on the total sales amount Rs. 4,25,000 in a month. (ii) A woman of monthly salary Rs. 23,600 sells the goods of Rs. 6,75,000 in a month. She gets 4% commission and 6% successive commission on the total sales amount in each month. (a) Define the monthly income.

63 (b) How much total commission does she get? (c) Find her monthly income. Solution: (i) (a) All of the earned money in a month that is subject to taxation, is called monthly income. (b) Here, monthly salary of sales girl = Rs. 15,300 Sales amount = Rs. 4,25,000 Commission rate on 1st sales amount = 4% Commission amount an 1st sales amount = 4% of Rs. 4,25,000 = 4 100 × Rs. 4,25,000 = Rs. 17,000 Sales amount after 1st commission = Rs. 4,25,000 – Rs. 17,000 = Rs. 4,08,000 Commission rate on sales after 1st commission = 6% 2nd commission amount = 6% of Rs. 4,08,000 = 6 100 × Rs. 4,08,000 = Rs. 24,480 Total commission amount = Rs. 17,000 + Rs. 24,480 = Rs. 41,480 (c) Hence, Total monthly income = Monthly salary + Total commission amount = Rs. 15,300 + Rs. 41,480 = Rs. 56,780 (ii) (a) Monthly salary = Rs. 23,600 Sales amount = Rs. 6,75,000 Commission on 1st sale = 4% of 6,75,000 = 4 100 × 6,75,000 = Rs. 27,000 Sales after 1st commission = Rs. 6,75,000 – Rs. 27,000 = Rs. 6,48,000 2nd commission amount = 6% of Rs. 648000 = 6 100 × 648000 = Rs. 38,880 (b) Total commission = Rs. 27,000 + Rs. 38,880 = Rs. 65,880 (c) Hence, Total income = MS + TC = Rs. 23,600 + Rs. 65,880 = Rs. 89,480. 8. (i) A staff of Suman Lekhpadhi Office whose monthly salary is Rs. 12,000. He also works on the field of transaction of land and gets some commission from it. He gets Rs. 44,500 at the last of the month by selling the land of Rs. 3,25,00,000. (ii) The monthly salary of a staff of Nepal Marriage Bureau is Rs. 24,200 and s/he sales the amount of Rs. 3,80,500 for the office in a month and gets some commission from it. He gets Rs. 31,810 at the last of the month. (a) What is commission rate ? Define it. (b) How much commission did s/he take ? Find it. (c) Find the commission rate. Solution: (i) (a) The fixed rate given to be paid commission is called the commission rate. (b) Here, Monthly salary of staff = Rs. 12,000 His monthly income = Rs. 44,500 His commission amount = Monthly income – Monthly salary = Rs. 44,500 – Rs. 12,000 = Rs. 32,500 Sales amount = Rs. 3,25,00,000 (c) Commission rate = Commission amount Total sales amount × 100% = Rs. 32500 Rs. 32500000 × 100% = 0.1%

64 (ii) (b) Here, Monthly salary of staff = Rs. 24,200 Sales amount = Rs. 3,80,500 Monthly income = Rs. 31,810 Commission amount = Monthly income – Monthly salary = Rs. 31,810 – Rs. 24,200 = Rs. 7,610 (c) Commission rate = Commission amount Sales amount × 100% = Rs. 7610 Rs. 380500 × 100% = 2% 9. (i) There are 8 staffs in a shopping center and each staff gets the monthly salary Rs. 21,000. They get commission of the monthly total sales at the rate of 0.5%. If they sell the goods of Rs. 3,21,50,000 in the month of Asoj. (ii) 12 staffs of a car center get commission of the monthly total sales at the rate of 0.25%. They sell the cars of Rs. 6,75,45,000 in the month. The monthly salary of each staff is Rs. 21,000. (a) How much amount does the center pay as commission for the staffs ? (b) Find the monthly income of each staff. (c) Which is more amount salary or commission in their monthly income and by how much percentage ? Solution: (i) (a) Here, Monthly salary each staff = Rs. 21,000 Total monthly sales = Rs. 3,21,50,000 Commission rate = 0.5% Total commission amount for 8 staffs = 0.5% of Rs. 3,21,50,000 = 0.5 100 × Rs. 3,21,50,000 = Rs. 1,60,750 (b) Commission amount or each staff = Rs. 160750 8 = Rs. 20,093.75 Hence monthly income of each staff = Monthly salary + Commission amount = Rs. 21,000 + Rs. 20,093.75 = Rs. 41,093.75 (c) Here, monthly salary > commission amount Now, % of salary more than commission amount = Difference of monthly salary & commission amount Commission amount × 100% = Rs. 21000 – Rs 20093.75 Rs. 20093.75 × 100% = Rs. 906.25 Rs. 20093.75 × 100% = 4.5% Salary is more than commission amount by 4.5%. (ii) (a) Here, Monthly salary of each staff = Rs. 21,000 Total monthly sales = Rs. 6,75,45,000 Commission rate = 0.25% No. of staffs = 12 Commission amount for 12 staffs = 0.25% of Rs. 6,75,45,000

65 = 0.25 100 × Rs. 6,75,45,000 = Rs. 1,68,862.50 (b) Commission amount for each staff = Rs. 168862.50 12 = Rs. 14,071.88 Monthly income of each staff = Monthly salary + Commission amount = Rs. 21,000 + Rs. 14,071.88 = Rs. 35,071.88 (c) Here, Monthly salary > Commission amount % off salary more than commission amount = Diffference in early and Commission amount Commission amount × 100% = Rs. 21000 – Rs. 14071.88 Rs. 14071.88 × 100% = Rs. 6928.12 Rs. 14071.88 × 100% = 49.23% Monthly income is 49.23% more than commission amount. 10. (i) A departmental store pays commission on weekly basis to its salesmen on the basis of items sold throughout the week in the following rates: * 1% on the sales between Rs. 0 – Rs. 50,000. * 2% additional commission on the sales between Rs. 50,000 – Rs. 1,00,000. * 4% on the sales more than Rs. 1,00,000. A sales-marketing officer of the monthly salary Rs. 12,550 sold the items for Rs. 2,35,000. (ii) A shopping mall gives commission on the selling of the items as in the following: * 1.5% on the sales less than Rs. 1,00,000. * 2.5% on the sales between Rs. 1,00,000 – Rs. 3,00,000. * 3% additional commission on the sales between Rs. 3,00,000 – Rs. 5,00,000. * 4% on the sales more than Rs. 5,00,000. A sales officer of the monthly salary Rs. 11,650 sold the items for Rs. 7,25,520 (a) Write formula of the rate of commission. (b) Find the total commission amount of the officer. (c) Find the total income of the officer. Solution: (i) (a) Commission rate = Commission amount Total sales amount 100% (b) Here, Sales amount = Rs. 2,35,000 Monthly salary = Rs. 12,550 Total commission = 1% of Rs. 50,000 + 2% of Rs. 50,000 + 4% of Rs. 1,35,000 = 1 100 × Rs. 50,000 + 2 100 × Rs. 50,000 + 4 100 × Rs. 1,35,000 = Rs. 500 + Rs. 1,000 + Rs. 5,400 = Rs. 6,900 (c) Total monthly income = Monthly salary + Commission amount = Rs. 12,550 + Rs. 6,900 = Rs. 19,450. (ii) (b) Here, Monthly salary = Rs. 11,650

66 Total sales = Rs. 7,25,520 Commission amount = 1.5% of Rs. 1,00,000 + 2.5% of Rs. 2,00,000 + 3% of Rs. 2,00,000 + 4% of Rs. 2,25,520 = 1.5 100 × Rs. 1,00,000 + 2.5 100 × Rs. 2,00,000 + 3 100 × Rs. 2,00,000 + 4 100 × Rs. 2,25,520 = Rs. 1,500 + Rs. 5,000 + Rs. 6,000 + Rs. 9,020.80 = Rs. 21,520.80 Total monthly income of the officer = Monthly salary + Commission amount = Rs. 11,650 + Rs. 21,520.80 = Rs. 33,170.80 11. (i) A salesman sales the following items in a month and gets the indicated commission rate. SN Particulars Quantity Rate Amount Commission rate 1. Jackets 12 pcs Rs. 2550 ---- 12% 2. Trousers 15 pcs Rs. 1525 ---- 10% 3. Caps 40 pcs Rs. 375 ---- 8.5% 4. Shoes 18 pairs Rs. 850 ---- 9.25% The monthly salary of the salesman is Rs. 12850. (ii) A salesman sells the following items in a month and gets the indicated commission rate. SN Particulars Quantity Rate Amount Commission rate 1. Biscuits 50 pa Rs. 30 ---- 9.5% 2. Rice 8 sacks Rs. 1800 ---- 10.25% 3. Dal 35 kg Rs. 80 ---- 14% 4. Potatoes 65 kg Rs. 75 ---- 12% 5. Tomatoes 25 kg Rs. 60 ---- 8.5% The monthly salary of the salesman is Rs. 28500. (a) In which price does commission take ? (b) Find the total commission amount taken by the salesman. (c) Calculate his monthly income. Solution: (i) (a) Commission takes on the total sales amount. (b) For Jackets, Total sales = Rs. 2,550 × 12 = Rs. 30,600 Commission rate = 12% we know, Commission amount = Commission rate × Total sales = 12% × Rs. 30,600 = 12 100 × Rs. 30,600 = Rs. 3,672 For, Trousers Total sales = Rs. 1,525 × 15 = Rs. 22,875 Commission rate = 10%

67 Commission amount = 10% of Rs. 22,875 = 10 100 × Rs. 22,875 = Rs. 2,287.50 For, Caps Total sales = Rs. 375 × 40 = Rs. 15,000 Commission rate = 8.5% Commission amount = 8.5% of Rs. 15,000 = 8.5 100 × Rs. 15,000 = Rs. 1,275 For Shoes, Total sales = Rs. 850 × 18 = Rs. 15,300 Commission amount = 9.25% of Rs. 15,300 = 9.25 100 × Rs. 15,300 = Rs. 1,415.25 Total Commission amount = Rs. 3,672 + Rs. 2,287.50 + Rs. 1,275 + Rs. 1,415.25 = Rs. 8,649.75 Monthly salary = Rs. 12,850 (c) Total monthly income = Monthly salary + Commission amount = Rs. 12,850 + Rs. 8,649.75 = Rs. 21,499.75 (ii) (b) For, Biscuits Total sales = Rs. 30 × 50 = Rs. 1,500 Commission rate = 9.5% Commission amount = 9.5% of Rs. 1,500 = 9.5 100 × Rs. 1,500 = Rs. 142.50 For Rice, Total sales = Rs. 1,800 × 8 = Rs. 14,400 Commission rate = 10.25% Commission amount = 10.25% of Rs. 14,400 = 10.25 100 × Rs. 14,400 = Rs. 1,476 For Dal, Total Sales = Rs. 80 × 35 = Rs. 2,800 Commission rate = 14% Commission amount = 14% of Rs. 2,800 = 14 100 × Rs. 2,800 = Rs. 392 For Potatoes, Total sales = Rs. 75 × 65 = Rs. 4,875 Commission rate = 12% Commission amount = 12% of Rs. 4,875 = 12 100 × Rs. 4,875 = Rs. 585 For Tomatoes, Total sales = Rs. 60 × 25 = Rs. 1,500 Commission rate = 8.5% Commission amount = 8.5% of Rs. 1,500 = 8.5 100 × Rs. 1,500 = Rs. 127.50 Total commission = Rs. 142.50 + Rs. 1,476 + Rs. 392 + Rs. 585 + Rs. 127.50 = Rs. 2,723 (c) Monthly income = Monthly salary + Total commission = Rs. 28,500 + Rs. 2,723 = Rs. 31,223

68 3.2 Dividend and Bonus PRACTICE 3.2 Read / Understand / Think / Do Keeping Skill Sharp 1. (a) Write the formula to calculate the total dividend amount when the number of employees and the dividend amount per employee are given. (b) Write the formula to find the dividend amount per share. (c) Write the definition of dividend or bonus. Solution: (a) Total dividend = no. of employees (n) × dividend amount per employee. (b) Dividend amount per share = Total dividend Total shares (c) Amounts taken from profit to distribute share holders. 2. (a) If a bank distributes 23% of the total profit Rs. 5,75,000 as dividend, what is its total dividend amount ? (b) The yearly profit of a company is Rs. 4,45,00,000. If it distributes 17% of the total profit as dividend, what is its total dividend amount ? (c) There are 45,46,000 shares of a hydro-power company. If it distributes Rs. 65 per share as bonus, how much amount is distributed as the bonus by the bank ? (d) A hydro-power has 945500 shares of Rs. 100 each. What is its total capital ? Solution: (a) Given, Dividend rate = 23% Total profit = Rs. 5,75,000 Total dividend amount = ? we know, Total dividend amount = Dividend rate × Total profit = 23 100 × Rs. 5,75,000 = Rs. 1,32,250 (b) Given, Yearly profit = Rs. 4,45,00,000 Dividend rate = 17% Dividend amount = Dividend rate × Yearly profit = 17 100 × Rs.4,45,00,000 = Rs. 75,65,000 (c) Given, No. of shares (n) = 45,56,000 Bonus ...... per share = Rs. 65 Total bonus amount = No. of shares × bonus amount per share = 45,46,000 × Rs. 65 = Rs. 29,54,90,000 The bank distributed Rs. 29,54,90,000 as bonus in total. (d) No. of shares = 9,45,500 Dividend amount per each share = Rs. 100 Total capital = No. of shares × dividend amount per each share = 9,45,500 × Rs. 100 = Rs. 9,45,50,000

69 Check Your Performance 3. (i) An agriculture company made a profit of Rs. 2,50,80,000 in a year and distributed 25.50% of the profit as bonus to its 125 employees. (a) Define bonus. (b) Find the total bonus amount. (c) How much bonus will each employee get? Find it. (ii) A bank makes a net profit of Rs. 35,50,000 in a month. At the end of the year, it distributes 20% of the total profit as dividend among its 2,000 shareholders. Find the dividend amount received by each shareholder. (a) Define dividend. (b) Find the total dividend amount. (c) How much dividend will each shareholder get? Find it. Solution: (i) (a) A sum of money added to a person's wages as a reward for good performance, is called bonus. (b) Here, total yearly profit amount = Rs. 2,50,80,000 bonus rate = 25.50% no. of employees = 125 total bonus amount = bonus rate × total yearly profit amount = 25.50% × Rs. 2,50,80,000 = 25.50 100 × Rs. 2,50,80,000 = Rs. 63,95,400 (c) Total bonus amount received by each employee = Total bonus amount No. of employees = Rs. 6395400 125 = Rs. 51,163.20 Each employee will get Rs. 51,163.20 as bonus. (ii) (a) Dividend is a sum of money paid regularly (typically annually) by a company to its shareholders out of its profits (or reserves). (b) Here, net monthly profit = Rs. 35,50,000 net yearly profit = Rs. 35,50,000 × 12 = Rs. 4,26,00,000 dividend rate = 20% No. of share holders (n) = 2,000 Total dividend amount = 20% of net yearly profit = 20 100 × Rs. 4,26,00,000 = Rs. 85,20,000 (c) Dividend received by each shareholder = Total dividend amount Total no. of shareholder = Rs. 8520000 2000 = Rs. 4,260 Each shareholder will get Rs. 4,260 as dividend.

70 4. (i) A businessman invests in two companies P and Q. He employs 20 workers in the company P and 28 in the company Q. (a) What is rate of bonus ? Define it. (b) If he earns the net profit of Rs. 2,25,00,000 from the company P in a year and distributes Rs. 2,58,750 as bonus to each worker, how much percent of bonus does he distribute? Find it. (c) If he earns the net profit of Rs. 1,45,65,000 from the company Q in the same year and distributes the bonus as same rate as the company P, how much does each worker get from the company Q ? Find it. Solution: (i) (a) The percentage of total profit to be distributed among the staffs/workers is called the rate of bonus. (b) For company P, No. of workers (n) = 20 Yearly net profit = Rs. 2,25,00,000 Bonus for each worker = Rs. 2,58,750 Total bonus amount of 20 workers = Rs. 2,58,750 × 20 = Rs. 51,75,000 Now bonus rate = Total bonus amount Net yearly profit × 100% = Rs. 5175000 Rs. 22500000 × 100% = 23% He distributes 23% of net yearly profit as bonus to workers in company? (c) For company Q, Net yearly profit = Rs. 1,45,65,000 ATQ, Bonus rate given to workers of company Q = bonus rate given to P = 23% Total bonus amount = 23% of Rs. 1,45,65,000 = 23 100 × Rs. 1,45,65,000 = Rs. 33,49,950 No. of workers in company Q = 28 Bonus received by each worker in company Q = Rs. 3349950 28 = Rs. 1,19,641.07 Each worker get Rs. 1,19,641.07 as bonus from the company Q. 5. (i) The net profit of a company is Rs. 4,75,50,000 in a year. The bonus is distributed to its employees at the different rates on the basis of monthly salary of a employee as shown in the table. Level Monthly salary scale No. of employees Rate of bonus A Rs. 30,000 - Rs. 40,000 3 9% B Rs. 20,000 - Rs. 30,000 6 12% C Rs. 10,000 - Rs. 20,000 8 15% (a) Write the formula to find the bonus when total net profit and bonus rate are given. (b) How much total bonus amount does it distribute to its employees ? Find it. (c) Find the bonus amount received by the employee whose salary is Rs. 29,550.

71 (ii) The net profit of a company is Rs. 5,25,75,000 in a year. The bonus is distributed to its employees at the different rates on the basis of monthly salary as shown in below. Monthly salary scale Rate of bonus Rs.15,000 - Rs. 25,000 2% Rs.25,000 - Rs. 35,000 1.5% Rs.35,000 - Rs. 45,000 1% (a) What is rate of bonus? Define it. (b) Find the bonus amount received by the employee whose salary is Rs. 22,500. (c) Find the bonus amount received by the employee whose salary is Rs. 44,640 Solution: (i) (a) Bonus amount = Bonus rate × total net profit. (b) Given, net profit of company = Rs. 4,75,50,000 For level A, No. of employees = 3 Bonus rate = 9% Total bonus amount = 9% of Rs. 4,75,50,000 = 9 100 × Rs. 4,75,50,000 = Rs. 42,79,500 Bonus amount for each employee = Rs. Rs. 4279500 3 = Rs. 14,26,500 For level B, No. of employees = 6 Bonus rate = 12% Total bonus amount = 12% of Rs. 4,75,50,000 = 12 100 × Rs. 4,75,50,000 = Rs. 57,06,000 Bonus amount for each employee = Rs. 5706000 6 = Rs. 9,51,000 For level, No. of employees = 8 Bonus rate = 15% Total bonus amount = 15% of Rs. 4,75,50,000 = 15 100 × Rs. 4,75,50,000 = Rs. 71,32,500 Bonus amount for each employee = Rs. 7132500 8 = Rs. 891562.50 (c) The employee with monthly salary Rs. 29,550 falls under level B whose corresponding commission amount is Rs. 9,31,000. Hence bonus amount received by the employee whose salary is Rs. 29,550 is Rs. 9,51,000 (ii) (a) Bonus rate is an additional factor multiplied to a beneficiary's benefit to determine bonus payment. (b) Given, net profit of a company = Rs. 5,25,75,000 Monthly salary of the employee = Rs. 22,500 Corresponding bonus rate = 2%

72 Bonus amount = 2% of Rs. 5,25,75,000 = 2 100 × Rs. 5,25,75,000 = Rs. 10,51,500 The employee receives Rs. 10,51,500 as bonus in a year. (c) Given net profit of a company = Rs. 5,25,75,000 Monthly salary of the employee = Rs. 44,640 Corresponding bonus rate = 1% Bonus amount = 1% of Rs. 5,25,75,000 = 1 100 × Rs. 5,25,75,000 = Rs. 5,25,750 The employee receives Rs. 5,25,750 as bonus in a year. 6. (i) The net profit of a company is Rs. 2,35,00,000 in a year. The bonus is distributed at 25% equally among certain number of employees and each gets Rs. 1,25,000. (a) What is the bonus amount of the net profit Rs. a at b% ? Write. (b) Find the bonus amount got by all the employees of the company. (c) Find the number of employees working in the company. (ii) A company makes a profit Rs. 1250000 in a month. At the end of year, the company owner distributes 7.5% of the total profit as a bonus among all the staffs and each of them receives Rs. 45000. (a) What is the bonus amount of the net profit Rs. a at b% ? Write it. (b) Find the bonus amount getting by the all staffs of the company. (c) Find the number of staffs working in the company. Solution: (i) (a) Net profit = a, Bonus rate = b% Bonus amount = Bonus rate × Net profit = b% × a = b 100 × a = ab 100 (b) Yearly net profit = Rs. 2,35,00,000 Bonus rate = 25% Bonus amount of each employee = Rs. 1,25,000 Total bonus received by all employees = Bonus rate × Yearly net profit = 25% × Rs. 2,35,00,000 = 25 100 × Rs. 2,35,00,000 = Rs. 58,75,000 (c) No. of employees = Total bonus received by all employees Bonus amount of each employee = Rs. 5875000 Rs. 125000 = 47 No. of employees working in the company = 47. (ii) (b) Monthly profit = Rs. 12,50,000 At the end of year, profit = Rs. 12,50,000 × 12 = Rs. 1,50,00,000 Bonus rat = 7.5% Bonus received by each staff = Rs. 45,000 Total bonus amount received by all staffs = 7.5% of Rs. 1,50,00,000 = 7.5 100 × Rs. 1,50,00,000 = Rs. 11,25,000 (c) No. of employees working in the company = Total bonus amount received by all staff Bonus received by each staff = Rs. 1125000 Rs. 45000 = 25 25 employees are working in the company.

73 7. (i) A company distributed Rs. 1,32,000 as a bonus to each of 40 employees at the rate of 22% of the total profit. (a) What is the net profit of a company? (b) How much bonus did it distribute to all the employees ? Find it. (c) Find the net profit of the company. (ii) A bank distributed Rs. 5,30,500 as a bonus to its 50 employees, which is 25% of the total profit. (a) Write any one difference between income and profit. (b) How much bonus did it distribute to each employee ? Find it. (c) Find the net profit of the company. Solution: (i) (a) The profit amount made by excluding all types of expenses is called the net profit. The profit can be equally distributed among the shareholders of the company on the basis of the number of shares. (b) Total bonus for 40 employees = Rs. 1,32,000 × 40 = Rs. 52,80,000 Bonus rate = 22% (c) Net profit = ? we know, Total bonus = Bonus rate × Net profit or, Rs. 52,80,000 = 22 100 × Net profit Net profit = Rs. 5280000 × 100 22 = Rs. 2,40,00,000 Net profit of the company = Rs. 2,40,00,000 (ii) (a) Income means total earning money from different fields, but profit means the remaining money after spending all necessary fields. (b) Bonus given to 50 employees = Rs. 5,30,500 Bonus rate = 25% Bonus received by each employee = Total bonus No. of employees = Rs. 530500 50 = Rs. 10,610. (c) Net profit of the company = ? We know, Total bonus amount = Bonus rate × Net profit or, Rs. 5,30,500 = 25% × Net profit or, Rs. 5,30,500 = 25 100 × Net profit Net profit = Rs. 21,22,000 8. (i) A hydro-power company has 45,000 shares of Rs. 100 per share. The company earned Rs. 90,00,000 in the year 2076. The company decided to distribute 20% cash dividend. A shareholder has 500 shares. (a) What is dividend ? Define it. (b) How much cash dividend did the shareholder get? Find it. (c) How much profit percent did shareholder get? Find it.

74 (ii) There are 6,00,000 shares of Rs. 100 each in a bank. Virochan has 1,580 shares in that bank. The bank makes a net profit of Rs. 40,00,00,000 in a year and it distributes 15% of the profit to the shareholders. (a) Why is dividend different from bonus? Give reason. (b) How much dividend did it distribute to all the employees ? Find it. (c) What percent of the total profit is distributed as dividend ? Solution: (i) (a) The extra cash amount or number of shares taken from the net profit of the companies by the shareholders or investors is called dividend. (b) Total no. of shares = 45,000 Initial money per share = Rs. 100 Total profit of company in 2076 = Rs. 90,00,000 Dividend rate = 20% Total dividend amount = Dividend rate × Total profit = 20% × Rs. 90,00,000 = 20 100 × Rs. 90,00,000 = Rs. 18,00,000 No. of shares of shareholder = 500 Dividend amount of each share = Rs. 1800000 45000 = Rs. 40 Dividend amount of 500 shares = Rs. 40 × 500 = Rs. 20,000 The shareholder gets Rs. 20,000 as cash dividend as he has 500 shares. (c) Initial price of share = Rs. 100 × 500 = Rs. 50,000 Profit % on invest = Rs. 20000 Rs. 50000 × 100% = 40% (ii) (a) Dividend is different from bonus because dividend is the amount of money divided among the shareholders in accordance of their shares while bonus is the amount of extra money given to the employees in accordance to the net profit of the company. (b) Total no. of shares = 6,00,000 Initial money per share = Rs. 100 No. of shares of Virochan = 1,580 Net profit of the bank in 1 year = Rs. 40,00,00,000 Dividend rate = 15% Dividend amount = Dividend rate × Net profit = 15% × Rs. 40,00,00,000 = 15 100 × Rs. 40,00,00,000 = Rs. 6,00,00,000 Dividend amount of each share = Total dividend amount Total no. of shares = Rs. 60000000 600000 = Rs. 100 (c) Dividend % = Rs. 100 Rs. 100 × 100% = 100%

75 9. (i) A Bank has 5,00,000 shares. It made a net profit of Rs. 10,50,00,000 in a year and distributed a certain percent of profit as dividend. A shareholder, who has bought 1500 shares, received Rs. 39,375. (a) Define rate of dividend. (b) Find the total dividend amount to be distributed for all shares. (c) Find the rate of dividend of the bank. (ii) An agriculture firm earned Rs. 35,50,000 in the year 2019 AD and distributed Rs. 17,750 as dividend to its each 30 labours. (a) What is the rate of dividend when the dividend amount and total profit are given ? (b) What was the rate of payment of the bonus? (c) If the rate is increased by 3%, what amount will each labour get as bonus? Solution: (i) (a) Rate of dividend = Dividend amount Net profit 100% (b) Here, No. of shares of bank = 5,00,000 Net profit in a year = Rs. 10,50,00,000 No. of shares of a shareholder = 1,500 Dividend amount received by the share holder = Rs. 39,375 i.e. dividend amount of 1,500 = Rs. 39,375 Hence, dividend amount of each share = Rs. 39375 1500 = Rs. 26.25 Total dividend amount for 5,00,000 shares = Rs. 26.25 × 5,00,000 = Rs. 1,31,25,000 (c) Rate of dividend = Total dividend amount Net profit × 100% = Rs. 13125000 Rs. 105000000 × 100% = 12.5% (ii) (a) Rate of dividend = Total dividend amount Total profit × 100% (b) Here, yearly profit in 2019 = Rs. 35,50,000 No. of labours = 30 Dividend amount for each labourer = Rs. 17,750 Total dividend amount = Rs. 17,750 × 30 = Rs. 5,32,500 Rate of dividend = Dividend amount Total profit × 100% = Rs. 532500 3550000 × 100% = 15% (c) If the rate is increase by 3% then new dividend rate = 15% + 3% = 18% New total dividend amount = New dividend rate × Net profit = 18% × Rs. 35,50,000 = 18 100 × Rs. 35,50,000 = Rs. 6,39,000 Dividend amount for each labour = Rs. 639000 30 = Rs. 21,300 Hence, if dividend rate is increase by 3%, then each labour will get Rs. 21,300 as bonus.

76 10. (i) The profit of a bank increased from 35% to 48% and made a profit of Rs. 6,50,00,000. The management decides to distribute 6% bonus increased to 15% equally among 150 staffs. (a) Why is bonus different from dividend of a company? Give reason. (b) Find the amount of bonus received by each staff. (c) If the staffs demanded Rs. 200 more, what percentage increase will be there in the given rate of bonus ? (ii) The CG's profit increased from 45% to 65% and made a profit of Rs. 76,55,00,000. The management decides to distribute 4% bonus increased to 20% equally among 1531 employees. (a) Why is bonus different from dividend of a company? Give reason. (b) Find the amount of bonus received by each employees. (c) If the employees demanded Rs. 5000 more, what percent increase will be there in the given rate of the bonus? Solution: (i) (a) Dividend is different from bonus because dividend is the amount of money divided among the shareholders in accordance of their shares while bonus is the amount of extra money given to the employees in accordance to the net profit of the company. (b) Bank's profit = Rs. 6,50,00,000 Bonus rate = 15% Bonus = 15% of Rs. 6,50,00,000 = 15 100 × 6,50,00,000 = Rs. 97,50,000 Each staff received = Bonus No. of employee = 9750000 150 = Rs. 65,000 (c) If each staff demand Rs. 200, then the bonus will get by a staff is 65,00 + 200 = Rs. 65,200. Now, total bonus = 65200 × 150 = Rs. 97,80,000 Hence, bonus rate = 9780000 65000000 × 100% = 15.046% Now, increased bonus rate = 15.046 – 15 = 0.046%. (ii) (a) Same as i. (a). (b) Here, Profit = Rs. 76,55,00,000 Bonus rate = 20% No. of staffs = 1531 Now, Bonus amount = 20% of 76,55,00,000 = 20 100 × 76,55,00,000 = Rs. 15,31,00,000 Each staff received = 153100000 1531 = Rs. 1,00,000. (c) If Rs. 5,000 more is given to each staff as a bonus. The total bonus = (100000 + 5000) × 1531 = Rs. 16,07,55,000 Bonus% = 160755000 765500000 × 100% = 21% Hence, increased bonus % = 21% – 20% = 1%.

77 CHAPTER HOME ARITHMETIC 4 4.1 Household Expenses for Use of Electricity PRACTICE4.1 Read/Understand/Think/Do Keeping Skill Sharp 1. (a) What is an electricity meter? (b) What is one unit electricity ? Define it. (c) What formula do you use to calculate the bill amount of the consumed electricity when the minimum charge rate, additional units with its rate and service charge are given? Solution: (a) An electricity meter is a device used to measure the amount of electrical energy consumed by a household or business. (b) The energy consumed by using 1000 watts of electricity for one hour is called one unit electricity. (c) Bill amount of electricity = Minimum charge + Additional Units × Rate + Service charge 2. (a) In an electricity meter reading, it is found at the previous reading is 12345 units and the consumed units is 445 units. What is the present reading? (b) What is the consumed electricity charge of 53 units in the sub-meter of a room at the rate of Rs. 13 per unit? (c) What is the electricity consumed when the electric appliances of 3000 watts are used for 2 hours? Solution: (a) Here, Previous reading = 12345 units Consumed units = 445 units Present reading = previous reading + consumed units = 12345+ 445 = 12790 units (b) Here, Consumed electricity charge = 53 units Rate of electricity charge = Rs. 13 per unit Electricity charge = consumed units × rate of electricity charge = 53 units × Rs. 13 per unit = Rs. 689 (c) Here, Power of electric appliance = 3000 watts Time of use = 2 hours Electricity consumed = power × time of use = 3000 watts × 2 hours = 6000 watts − hour = 6kwh = 6 units

78 Check Your Performance 3. (i) The reading of a 15A meter of a certain household was 1978 on 9th Ashwin and it is 2050 on 9th Kartik. [Use the Service and Energy Charge of NEA from the page no. 103] (a) What is the Service Charge for 96 units of electricity consumption? (b) Find the total consumed electric units of the household. (c) Calculate the amount of money to be paid if the rules for charging electricity bill are as above. (ii) Initial reading for the consumption of electricity (5A) of a certain household was 3085 on the 8th Shrawan and current reading is 3225 on the 8thof Bhadra. [Use the Service and Energy Charge of NEA from the page no. 103] (a) What is the Energy Charge for 67 units of electricity consumption. (b) Find the total electric consumption units of the household. (c) Calculate the amount of money to be paid if the rules for charging electricity bill are as above. (iii) According to the rate of electricity charge, the minimum charge up to 20 units is Rs. 3 per unit, the charge per unit from 21 units to 30 units is Rs. 7 and from 31 units to 50 units is Rs. 8.50 for a domestic meter of 5 A. (a) What is the rate of charge up to 30 units of consumption? (b) Calculate the bill for the consumption of 45 units according to the rate, if the service charge up to 50 units is Rs. 75. (c) If the house maintained the consumption up to 35 units what percent of money did it save? Solution: (i) Here, KW/hr (Unit) 15 Ampere Service Charge Energy Charge 0 − 20 50 4 21 – 30 75 7 31 – 50 100 8.50 51 – 150 125 10 151 – 250 150 11 251 −400 175 12 Above 400 200 13 (a) Since 96 units falls in 51−150 units, the Service Charge is Rs. 125. (b) Here, Reading on 9thAshwin = 1978 Reading on 9thKartik. = 2050 Hence Consumed unit = 2050 – 1978 = 72 units (c) Here, the consumed units = 72 units Since 72 units falls in 51−150 units, its service charge is Rs. 125 The consumed 72 units can be broke down as 72 = 20 + 10 + 20 + 22 Hence, the amount to be paid = Service Charge + 20 × Rs. 4 + 10 × Rs. 7 + 20 ×Rs. 8.50 + 22 × Rs. 10 = Rs. 125 + Rs. 80 + Rs. 70 + Rs. 170 + Rs. 220 = Rs. 665

79 (ii) Here, KW/hr (Unit) 5 Ampere Service Charge Energy Charge 0 − 20 30 3 21 – 30 50 7 31 – 50 75 8.50 51 – 150 100 10 151 – 250 125 11 251 −400 150 12 Above 400 175 13 200 (a) Since 67 units falls in 51−150 units, the Service Charge is Rs. 100. (b) Here, Previous Reading (on the 8thShrawan)= 3085 units Current Reading (on the 8thof Bhadra)= 3225 units Hence, Consumed unit = 3225 – 3085 = 140 units (c) Here, The consumed units = 140 units Since The consumed 140 units falls in 51−150 units, The Service Charge = Rs. 100. Also, The consumed unit can be break down as follows: 140 = 20 + 10 + 20 + 90 Hence the charge of electricity can be calculated as: = Service Charge + 20 ×Rs. 3 + 10 × Rs. 7 + 20 × Rs. 8.50 + 90 × Rs. 10 = Rs. 100 + Rs. 60 + Rs. 70 + Rs. 170 + Rs. 900 = Rs. 1300 (iii) (a) The rate of charge up to 30 units of consumption is Rs. 7 per unit. (b) Here, the consumed unit = 45 units The Service Charge up to 50 units = Rs. 75 Hence, the consumed 45 units can be break down as follows: 45 = 20 + 10 + 15 So The charge of consumption = Service charge + 20 × Rs. 3 + 10 × Rs. 7 + 15 × Rs. 8.50 = Rs. 75 + Rs. 60 + Rs. 70 + Rs. 127.50 = Rs. 332.50 (c) Here, the consumed unit = 35 units The Service Charge up to 50 units = Rs. 75 Hence, The consumed 35 units can be break down as follows: 5 = 20 + 10 + 5 So, the charge of consumption = Service charge + 20 × Rs. 3 + 10 × Rs. 7 + 5 × Rs. 8.50 = Rs. 75 + Rs. 60 + Rs. 70 + Rs. 42.50= Rs. 247.50 Hence, the percentage of the money saved = charge of 45 uint − charge of 35 units charge of 45 units × 100% = Rs. 332.50 − Rs. 247.50 Rs. 332.50 × 100% = Rs. 85 Rs. 332.50 × 100% = 25.56%

80 4. (i) According to the rate of electricity charge, the minimum cost up to 50 units is Rs. 365 and the cost per extra unit from 51 units to 250 units is Rs. 9.50 for a room rental. (a) Define the "1 unit" electric consumption. (b) How many extra units did the tenant consume if he paid Rs. 621.50 for a month? (c) Calculate the bill of next month, if the tenant consumed 105 units of electricity. (d) Compare the bills of two successive months' electricity consumption. (ii) According to the rate of electricity charge, the cost up to 20 units is Rs. 3 per unit, 21 – 30 units is Rs. 7 per unit, 31 – 50 units is Rs. Rs. 8.50 per unit, 51 – 150 units is Rs. 10 per unit, 151 – 250 units is Rs. 11 per unit. The service charge up to 250 units is Rs. 125. (a) What ampere of current is distributed for domestic use by NEA? (b) If the monthly charge of consumed electricity is Rs. 1225 with Rs. 125 service charge, how many units was consumed? (c) If service charge was not imposed what is the percent of charge to reduce? (iii) The present reading in the electricity sub-meter is 999 and the charge rates are as; Minimum charge (up to 20 units) = Rs. 80, Charge of extra units (21 – 50 units) = Rs. 7.30 (a) What charge should be paid for 15 units? (b) If the bill amount is Rs. 116.50 for a room rental, find the former reading of the submeter. (c) What percent of charge will be increased if Rs. 50 was paid as service charge? Solution: (i) (a) If an appliance of 1000 watts (1kw) is used for continuous 1 hour, then the amount of electricity consumption is called "1 unit". (b) Here, total charge paid by tenant = Rs. 621.50 Minimum charge = Rs. 365 Let, the extra unit consumed = x units Hence charge paid = minimum charge + x × Rs. 9.50 Or, 621.50 = 365 + x × Rs. 9.50 Or, 256.50 = x × Rs. 9.50 Or, x = 27 units Hence, the tenant consumed extra 27 units (c) Here, the consumed units = 105 units Minimum charge for 50 units = Rs. 365 Rate of extra consumed units = Rs. 9.50 per unit Hence The total charge = minimum charge + extra unit × rate of extra consumed units Or, The total charge = Rs. 365 + (105−50) × Rs. 9.50 Or, The total charge = Rs. 365 + 55 × Rs. 9.50 Or, The total charge = Rs. 365 + Rs. 522.5 Or, The total charge = Rs. 887.50 (d) The consumption of previous month is Rs. 887.50 – Rs. 621.50 = Rs. 266 cheaper than the second month (ii) (a) For the domestic use the NEA distribute the current of 5A (5 ampere) (b) Here, Total charge paid by tenant = Rs. 1570 Service charge = Rs. 125 Since the Service Charge is Rs. 125 the consumed units falls in 151 – 250 units.

81 So, assume the extra units consumed above 150 units = x units Hence the consumed unit can be break down as 20 + 10 + 20 + 100 + x Hence charge paid = service charge +20× Rs. 3+10×Rs. 7+20×Rs. 8.50+x×Rs. 10 Or, Rs. 1225 = Rs. 125 + Rs. 60 + Rs. 70 + Rs. 170 + Rs. 10x Or, Rs.1225 = Rs. 425 + Rs. 10x Or, Rs. 10x = Rs. 800 Or, x = 80 units Hence the total consumed units is 150 + 80 = 230 units (c) Here, Charge with Service Charge = Rs. 1225 Service Charge = Rs. 125 The percent of charge reduce = Rs. 125 Rs. 1225 × 100% = 10.20% (iii) (a) Rs. 80 should be paid for 15 units (b) Here, Minimum charge (up to 20 units) = Rs. 80 Rate of extra units (21−50 units) = Rs. 7.30 per units Total charge = Rs. 116.50 Since, Total charge = minimum charge + extra units × rate of extra units We get, Rs. 116.50 = Rs. 80 + extra units × Rs. 7.30 Or, extra units × Rs. 7.30 = Rs. 36.50 Or, extra units = 5 units Hence, the total consumed units = 20 + 5 = 25 units But, the present reading in sub−meter = 999 Therefore, the former reading of sub meter = 999 – 25 = 974 units (c) Here, the total charge with service charge = Rs. 116.50 + Rs. 50 = Rs. 166.50 Hence The increased percentage = Rs. 50 Rs. 116.50 × 100%= 42.92% 5. (i) A hostel has 5 TV sets of 150 watts each. Each TV is used for 4 hours daily. (a) How many 1 watts per hour are there in one unit? (b) Find the daily consumed electricity by 5 TVs. (c) Calculate the monthly charge to be paid by using TVs if the per unit charge is Rs. 13. (ii) A hotel uses 2 rice cookers of 1000 watts each and 3 refrigerators of 800 watts each. (a) For how many hours can we use 1000 watts of electric appliance with 1 unit of electricity? (b) Find the consumed electricity by rice cookers and refrigerators separately, if they are used for 5 hours. (c) Find the total monthly charge by those appliances if the rate is Rs. 17 per unit. [2] (d) Which of the appliance charges more? Compare them. (iii) Study the table: SN Electric Appliance Number of sets Capacity (watts) Used Time (hours) Consumed units 1. Television 2 100 5 2. Iron 3 2000 0.5

82 3. Bulb 2 15 8 4. Rice Cooker 1 1000 1 5. Total (a) How much units will be consumed if an appliance of 1000 watts is used for 1 hour? (b) Complete the table. (c) How much amount does a room rental pay at Rs. 15 per units ? Find it. Solution: (i) (a) There are 1000 watts hour in one unit. (b) Here, Number of items (N) = 5 Power of each appliance (P) = 150 watts Hours Time (T) = 4 hours The daily consumed electricity = N × P × T= 5 × 150 watts × 4 hours = 3000 watts−hour = 3 units (c) Here, Daily consumed units = 3 units So, Monthly consumed units = 30 × 3 = 90 units Also, the rate of charge = Rs. 13 per unit Hence, total monthly charge = 90 × Rs. 13 = Rs. 1170 (ii) (a) We can use 1000 watts of electric appliance for 1 hour with 1 unit of electricity. (b) Here, For Rice cooker Number of rice cooker (N) = 2 Power of rice cooker (P) = 1000 watts Used Time (T) = 5 hours Hence Consumed electricity = N × P × T = 2 × 1000 watts × 5 hours = 10,000 watts−hour= 10 units For Refrigerator Number of Refrigerator (N) = 3 Power of Refrigerator (P) = 800 watts Used Time (T) = 5 hours Hence, Consumed electricity = N × P × T = 3 × 800 watts × 5 hours = 12,000 watts−hour= 12 units (c) Here, Daily consumption by both types of appliances = 10 + 12 = 22 units So, Monthly consumption = 30 × 22 = 660 units Rate of charge = Rs. 17 per unit Hence, the total charge of electricity consumption= Rs. 17 × 660 = Rs. 11,220 (d) The refrigerators consumed 12 – 10 = 2 units more hence they charge 2 × Rs. 17 = Rs. 34 more. (iii) (a) If an appliance of 1000 watts is used for 1 hour it will consumed 1 unit of electricity. (b) Complete the table. SN Electric Appliance Number of sets (N) Power (watts) (P) Used Time (hours) (T) Consumed units ( N × P × T 1000 ) 1. Television 2 100 5 1 unit 2. Iron 3 2000 0.5 3 units

83 3. Bulb 2 15 8 0.24 units 4. Rice Cooker 1 1000 1 1 unit 5. Total 5.240 units (c) Here, the Daily consumed units = 5.240 units The monthly consumed units = 30 × 5.240 = 157.20 units Rate of charge = Rs. 15 per unit Total charge of electricity consumption= Rs. 15 × 157.20 = Rs. 2358 6. (i) The table below shows the reading of an electricity meter of 15 ampere capacity. [Use the Service and Energy Charge of NEA from the page no. 103] 1nd Asoj 1nd Kartik 1nd Mansir 1nd Paush 2145 2352 2560 2845 The rules for charging electricity bill are as given. (a) How much service charge should be paid for 325 units? (b) Calculate the electricity Consumption for the months of Asoj, Kartik and Mansir separately. (c) Calculate the bill of month of Kartik. (d) Find the percentage of difference of maximum and minimum consumption in those three months. (ii) The table below shows the reading of an electricity meter of 5 ampere capacity. [Use the Service and Energy Charge of NEA from the page no. 103 and 104] 1nd Magh 1nd Falgun 3450 3678 (a) How much fine should be paid if the payment is not done before 60 days? (b) Estimate the bill of Magh. (c) Calculate the amount if the payment was made on the 5thChaitra. Solution: (i) (a) since 325 units lies on 251−400 units, the service charge for it is Rs. 175. (b) Here, the consumption of Ashoj = Reading of Kartik – Reading of Ashoj = 2352 – 2145 = 207 units The consumption of Kartik = Reading of Mangsir – Reading of Kartik = 2560 – 2352 = 208 units The consumption of Mangsir = Reading of Poush – Reading of Mangsir = 2845 – 2560 = 285 units (c) Here, the consumed unit of Kartik = 207 units Since 207 units lies between 151−250, the service charge for it is Rs. 150 Breaking down the 207 units 207 = 20 + 10 + 20 + 100 + 57 Hence the total charge of 207 units = Rs. 150 + 20 × Rs. 4 + Rs. 7 × 10 + Rs. 8.50 × 20 + Rs. 10 × 100 + Rs. 11 × 57 = Rs. 150 + Rs. 80 + Rs. 170 + Rs. 1000 + Rs. 627= Rs. 2027 (d) Here, Maximum consumption = 285 units Minimum consumption = 207 units

84 Percentage of difference = Max. − Min Min × 100% = 285 − 207 207 × 100% = 37.68% (ii) (a) If the payment was not done before 60 days the line will be disconnected. (b) Here the consumed unit of Magh = Reading of Falgun – Reading of Magh = 3678 – 3450 = 228 units Since, the 228 units lies between 151−250 units the service charge will be Rs. 150. Breaking 228 units: 228 = 20 + 10 + 20 + 100 + 78 Hence the bill amount will be = Rs. 150 + Rs. 3 × 20 + Rs. 7 × 10 + Rs. 8.50 × 20 + Rs. 10 × 100 + Rs. 11 × 78 = Rs. 150 + Rs. 60 + Rs. 70 + Rs. 170 + Rs. 1000 + Rs. 858= Rs. 2308 i.e. the bill of Magh is Rs. 2308. (c) If the payment was made on 5thChaitra, it should pay 10% fine. Hence, total bill = Rs. 2308 + 10% of Rs. 2308= Rs. 2308 + Rs. 230.80= Rs. 2538.80 7. Read the information and answer the questions given below: [Use the Service and Energy Charge of NEA from the page no. 103 and 104] (i) The electricity consumption of a family for a month is 20 units. (a) What is the minimum charge the family needs to pay? (b) Find the total amount paid if the bill is paid within 7 days. (c) How much more money should be paid if the bill was paid on 10thday? (ii) The electricity consumption for a month is 200 units. (a) When should the bill pay if the family wants rebate? (b) Find a total amount paid by the family if the bill is paid on 25thday. (c) How much less money should be paid if the bill was paid on 15th day? (iii) The electricity consumption for a month is 350 units. (a) What percent of late fee would be charged if the bill was paid on 42ndday? (b) Find a total amount paid by the family if the bill is paid on 42ndday. (c) How much money would be saved if the bill was paid on 20thday? Solution: (i) (a) If the consumption of a family for a month is 20 units, they need to pay Rs. 80. (b) If the payment was made within 7 days 3% rebate will be grant. Hence the payment = Rs. 80 – 3% of Rs. 80 = Rs. 80 − 3 100 × Rs. 80 = Rs. 80 – Rs. 2.40= Rs. 77.60 (c) If the bill was paid on 10th day there will be payment of as per bill amount. Hence, they should Rs. 80 – Rs. 77.60 = Rs. 2.40 more money. (ii) (a) The family should pay the bill within 7 days from reading, if they want rebate. (b) First, To find the bill of 200 units. Since the first 20 units costs Rs. 80 and extra units costs Rs. 7.30 per unit, So, the bill amount = Rs. 80 + Rs. 7.30 × 180 = Rs. 80 + Rs. 1314 = Rs. 1394 Since the bill was paid on 25th day, 5% late fee was fined. Hence, the total bill = Rs. 1394 + 5% of Rs. 1394= Rs. 1394 + 5 100 × Rs. 1394 = Rs. 1394 + Rs. 69.70 = Rs. 1463.70

85 (c) If the payment was done on 15thday, the payment would be as per bill, Hence, Rs. 1463.70 – Rs. 1394 = Rs. 69.70 less should be paid. (iii) (a) 25% late fee would be charged if the bill was paid on 42ndday. (b) First, To find the bill of 350 units. Since the first 20 units costs Rs. 80 and extra 230 units costs Rs. 7.30 per unit and the additional 100 units costs Rs. 9.90 per unit So, the bill amount = Rs. 80 + Rs. 7.30 × 230 + Rs. 9.90 × 100 = Rs. 80 + Rs. 1679 + Rs. 990= Rs. 2749 Since the bill was paid on 42ndday, 25% late fee was fined. Hence, the total bill = Rs. 2749+ 25% of Rs. 2749= Rs. 2749+ 25 100 × Rs. 2749 = Rs. 2749+ Rs. 687.25= Rs. 3436.25 (c) If the payment was done on 20th day, the payment would be as per bill, Hence, Rs. 3436.25– Rs. 2749= Rs. 687.25 less should be paid. 8. Read the information and answer the questions given below: [Use the Service and Energy Charge of NEA from the page no. 103 and 104] Find a total amount paid by a family if the electricity consumption for a month is 20 units and the bill is paid (I) within 7 days (II) on 25thday (III) on 42ndday. (i) The electricity meter readings in a house for the two consecutive months are: ] End of Magh End of Falgun 07582 08325 (a) What is the consumption units of the family? (b) Find a total amount paid if the bill is paid within 7 days. (c) How much more money should be paid if the bill was paid on 10thday? (ii) The electricity meter readings in a house for the two consecutive months are : Start of Falgun End of Falgun 07585 08328 (a) When should the bill pay if the family wants to pay a bill amount? (b) Find a total amount paid by the family if the bill is paid on 15th day. (c) How much less money should be paid if the bill was paid on 5th day? (iii) The electricity meter readings in a house for the two consecutive months are: 1stof Chaitra 2079 1stof Baishakh 2080 083231 08540 (a) What percent of late fee would be charged if the bill was paid on 32ndday? (b) Find a total amount paid by the family if the bill is paid on 32ndday. (c) How much money would be saved if the bill was paid on 20thday? Solution: (i) (a) The consumption of the family = Reading of Falgun – Reading of Magh = 08325 – 07582 = 743 units (b) First, To find the bill of 743 units. Since the first 20 units costs Rs. 80 and extra 230 units costs Rs. 7.30 per unit and the additional 493 units costs Rs. 9.90 per unit So, the bill amount = Rs. 80 + Rs. 7.30 × 230 + Rs. 9.90 × 493 = Rs. 80 + Rs. 1679 + Rs. 4880.70= Rs. 6639.70 Since the bill was paid within 7 days, 3% rebate was granted.

86 Hence, the total bill = Rs. 6639.70 − 3% of Rs. 6639.70 = Rs. 6639.70+ 3 100 × Rs. 6639.70 = Rs. 6639.70+ Rs. 199.19= Rs. 6440.51 (c) If the payment was done on 10th day, the payment would be as per bill, Hence, Rs. 6440.51– Rs. 6639.70= Rs. 199.19 less should be paid. (ii) (a) If the family wants to pay as per bill amount, they should make payments after 7 days of billing and before 23rddays. (b) First, the consumed unit = Reading of end of Falgun – Reading of Start of Falgun = 08328 − 07585 Secondly, To find the bill of 743 units. Since the first 20 units costs Rs. 80 and extra 230 units costs Rs. 7.30 per unit and the additional 493 units costs Rs. 9.90 per unit So, the bill amount = Rs. 80 + Rs. 7.30 × 230 + Rs. 9.90 × 493 = Rs. 80 + Rs. 1679 + Rs. 4880.70= Rs. 6639.70 Since the bill was paid within 15thday, the bill will be as per bill amount. Hence, the total bill = Rs. 6639.70 (c) If the bill was paid on 5th day the 3% rebate will be granted. Hence, the less money to be paid is 3% of total bill i.e. 3% of Rs. 6639.70= 3 100 × Rs. 6639.70=Rs. 199.19 (iii) (a) 10% late fee would be charged if the bill was paid on 32nd day. (b) First, the consumed unit = Reading of Baishakh – Reading of Chaitra = 08540 − 08323 = 217 units Secondly, To find the bill of 217 units. Since the first 20 units costs Rs. 80 and extra 197 units costs Rs. 7.30 per unit So, the bill amount = Rs. 80 + Rs. 7.30 × 197 = Rs. 80 + Rs. 1438.10= Rs. 1518.10 Since the bill was paid within 32ndday, 10% late fee will be charged. Hence, the total bill = Rs. 1518.10 + 10% of Rs. 1518.10 = Rs. 1518.10 + 10 100 × Rs. 1518.10 = Rs. 1518.10 + Rs. 151.81= Rs. 1669.91 (c) If the bill was paid on 20thday the payment amount will be as per bill. Hence, the family would save Rs. 1669.91 – Rs. 1518.10 = Rs. 151.81 9. (i) The following table shows the average daily use of electricity in a certain household having an electricity meter of 60 amperes capacity. KW/hr (unit) 60 Ampere Service Charge (Rs.) Energy Charge (Rs.) 0 - 20 125 6 21 - 30 150 7 31 - 50 175 8.50 51 - 150 200 10 151 - 250 225 11 251 - 400 250 12 above 400 275 13

87 Equipment Number of items Power in watt Hours used per day Electric bulb 10 100 6 Electric bulb 15 60 8 Washing machine 1 1000 1 Water pump 1 250 2 Rice cooker 1 1500 2 Television 1 100 8 Geyser 1 2000 1 Refrigerator 1 150 24 (a) Which formula can calculate the electric consumption? [N = No. of items, P = Power of watts, T = Hours used per day] a. N × P × T b. N × P T c. P × T N d. T × N P (b) What is the total unit of electricity energy used by the house in a month assuming 1 month = 30 days? (c) Calculate the electricity bill for the given month, if the cost of electricity is as indicated in the above table. (ii) In a family of 5A meter, there are 5 electric LED bulbs each of 3 watts running on continuously for 8 hours 30 minutes, 1 TV of 150 W running on for 7 hours daily 1 laptop of 250 W running continuously for 10 hours daily. Workout the total units of electricity used in the family for a month (a) Which of the following is true? (i) 1watt = 1000 units/hour (ii) 1 unit = 1000 hours/watt (iii) 1 unit = 1000 watts/hour (iv) 1 watt = 1000 hour/unit (b) What is the total bill for the family with a rebate of 2% (c) What is the total bill for the family with a fine of 10%. (d) Compare the difference in percentage. Solution: (i) (a) N × P × T (b) Equipment Number of items (N) Power in watts (P) Hours used per day (T) Consumed watts hour (N × P × R) Consumed units (N × P × R) / 1000 Electric bulb 10 100 6 6000 6 Electric bulb 15 60 8 7200 7.2 Washing machine 1 1000 1 1000 1 Water pump 1 250 2 500 0.5 Rice cooker 1 1500 2 3000 3 Television 1 100 8 800 0.8 Geyser 1 2000 1 2000 2 Refrigerator 1 250 2 500 0.5 21 units

88 Here, the consumption can be found from the uses table as Since the daily uses of appliance consumed 20 units per day, hence the monthly consumed units = 30 × 21 = 630 units (c) Here, total consumption of the month = 630 units which is above 400 units so the service charge for the month is Rs. 275 The 630 consumed units can be broken down as 630 = 20 + 10 + 20 + 100 + 100 + 150 + 230 Hence the bill amount = Rs. 275 + Rs. 6 × 20 + Rs. 7 × 10 + Rs. 8.50 × 20 + Rs. 10 × 100 + Rs. 11 × 100 + Rs. 12 × 150 + Rs. 13 × 230 = Rs. 275 + Rs. 120 + Rs. 70 + Rs. 170 + Rs. 1000 + Rs. 1100 + Rs. 1800 + Rs. 2990 = Rs. 7525 (ii) (a) 1 unit = 1000 watts/hour (b) The total consumed units of the month = 30 × (5 × 3 × 8.5 + 1 × 150 × 7 + 1 × 250 × 10) watts− hours = 30 × ( 127.5 + 1050 + 2500)watts− hours = 110325 watts− hours = 110.325 units ≈ 110 units [Ignoring the decimal] Since 110 units lie in 51 – 150 units the service charge for the month is Rs. 200. The consumed units 110 can be broken down as 110 = 20 + 10 + 20 + 60 Hence, the total bill amount = Rs. 200+Rs. 6×20+ Rs. 7× 10+ Rs. 8.50×20 + Rs. 10×60 = Rs. 200 + Rs. 120 + Rs. 70 + Rs. 170 + Rs. 600 = Rs. 1160 Now after 2% rebate, The bill amount = Rs. 1160 – 2% of Rs. 1160 = Rs. 1160 − 2 100 × Rs. 1160 = Rs. 1160 – Rs. 23.20 = Rs. 1136.80 (c) If the fine was 10%, The bill amount = Rs. 1160 + 10% of Rs. 1160 = Rs. 1160 + 10 100 × Rs. 1160 = Rs. 1160 + Rs. 116= Rs. 1276 (d) The difference in percentage = Rs. 1276 − Rs. 1136.80 Rs. 1136.80 × 100% = 139.20 Rs. 1136.80 × 100% = 12.24%

89 4.2 Household Expenses for Use of Water PRACTICE4.2 Read/Understand/Think/Do Keeping Skill Sharp 1. (a) Define one unit water. 9r (b) How can you find the consumed water? (c) Which formula do you use to calculate the bill amount of the consumed water when the minimum charge rate, additional charge and its rate, and drain charge are given? (d) Which formula do you use to calculate the bill amount to be paid for the consumed water when the bill amount and rebate rate of 3% are given? Solution: (a) One unit water = 1000 litres. (b) Consumed water = unit × 1000 litres. (c) Bill amount = minimum charge + additional unit × rate + drain charge (d) Bill amount = bill – 3% of bill amount 2. (a) In a water meter reading, the present reading 0125 units and the previous reading 0108 units are shown. What is the consumed water units? (b) In a water meter reading, it is found the at the previous reading is 0543 units and the consumed units is 65 units. What is the present reading? (c) In a water meter reading, it is found the at the present reading is 0653 units and the consumed units is 37 units. What is the previous reading? (d) If a rectangular tank contains 7000 litres of water, how many units of water are there? (e) What is the charge of water of 34 units at the rate of Rs. 40 per unit? Solution: (a) Consumed water unit = present reading – previous rending = 0125 – 0108 = 17 units. (b) Present units = 0534 + 65 = 0599 units. (c) Previous units = 0653 – 37 = 0616 units. i.e. Present – Consumed unit. (d) 1 units = 1000 litres So, 7000 litres = 7 units. (e) Charge of water = 34 × 40 = Rs. 1360. Check Your Performance 3. (i) A house has water pipe line of 1 2 ". The minimum charge up to 10000 ℓ water is Rs. 100. (a) Define one unit water consumption. (b) If the house consumed 15 units of water, find the bill amount where rate of extra units is Rs. 32 per unit. (c) If the bill of 15 units is paid at the fourth month of billing date, how much amount is paid more?

90 (d) The bill amount of the consumed drinking water is Rs. 292. If the bill is to be paid within first month of billing date, how much amount is to be paid? (ii) A house has pipeline of 1 2 ". The minimum charge up to 10000 water is Rs. 100. The bill amount where rate of extra units is Rs. 32 per unit. The bill amount of the consumed drinking water is Rs. 772. (a) If the bill is to be paid at the third month of billing date, how much amount to be paid? (b) Find the amount of water in litre consumed if the pipe line is of 1 2 ". (c) If the bill was paid within the first month of billing, how much money would be save? (d) When should we pay the bill? Give reason. (iii) Given the information: Size of pipeline = 1 2 ". Minimum Consumption = 10000 (10 units) Minimum Charge = Rs. 100, Rate of extra units = Rs. 32 per unit. Drain Charge = 50% of bill amount (a) What amount would be charged as drain charge? (b) If the bill of Rs. 324 is to be paid at the first week of billing date, how much amount to be paid with drain charge? (c) If the payment was done at the fourth month of billing date, how much amount is to be paid with drain charge? (d) Find the percentage of difference of drain charges in case (b) and (c). (iv) Find the amount to be paid within 3rdmonth if the house consumed 13 units of water. Given the information as shown in the above question (iii). Bill Amount = Rs. 420 (a) How many units does the 10000 of water consumption denote? (b) Find the consumption of water in litre. (c) If the bill is to be paid at the fifth month of billing date, how much amount needs to be paid with drain charge? (d) If the consumption is fixed, how can we save money in payments? Solution: (i) (a) Same as 1(a). (b) Here, Consumed unit = minimum + extra or, 15 units = 10 + 5 Bill amount = 100 + 5 × 32 = 100 + 160 = Rs. 260 (c) At the fourth month: 10% late fee So, more amount = 10% of 260 = Rs. 26 (d) Bill amount = Rs. 292 Final bill = 292 – 3% of 292 = 292 – 3 100 × 292 = Rs. 283.24 (ii) (a) The paid amount at the third month of billing date = Rs. 772 (b) Bill amount = minimum + extra

91 Let extra units be x or, 772 = 100 + 32x or, 32x = 672 or, x = 21 units Total consumed unit = 10 + 21 = 31 units Consumed water = 31 × 1000 = 31000 litres (c) He/She saves = 3% of 772 = Rs. 23.16 (d) The bill is paid within the first month of the billing month because we get 3% rebate of the bill amount. (iii) (a) Drain charge = 50% of bill amount (b) Drain charge = 50% of 324 = Rs. 162 (c) For 4th month, bill amount = 324 + 10% of 324 = 324 + 32.4 = Rs. 356.4 Drain charge = 1 2 of 356.4 = Rs. 178.2 Total bill amount = 356.4 + 178.2 = Rs. 534.6 (d) Difference in drain charge = 178.2 – 162 = 16.2 Difference % = 16.2 162 × 100% = 10% (iv) (a) 10000 of water consumption denotes 10 units of water (b) Bill amount = Rs. 420 or, minimum + x × rate = 420 or, 100 + 32x = 420 or, 32x = 320 or, x = 320 32 = 10 units. Consumed units = 10 + 10 = 20 units Consumption of water = 20 × 1000 = 20,000 (c) At fifth month Bill = 420 + 20% of 420 = 420 + 84 = 504 Drain charge = 504 2 = 252 Bill amount = 504 + 252 = Rs. 756 (d) If the consumption is fixed, we can save money in payments by paying bill within the first month of the billing month. 4. (i) The number shown by a meter on a 2 inch pipe of water of a company is 36125 units and the current reading is 37212. If the charge up to 320 units = Rs. 22600 and Rate of extra unit = Rs. 71, find the payment amount. (a) How much units of water was consumed? (b) Find out the bill amount including 50% drain charge.? (c) Find the payment amount if 10% late fee is fined as the payment was done on 4thmonth. (d) Find the saving amount if the payment was done in 1stmonth with 3% rebate.

92 (ii) Reading of water- meter of a certain household is as alongside: The charges according to Water Supply Corporation are as; Cost for water consumed (1 - 10) units = Rs. 100 Rate of extra consumption = Rs. 32 per unit Sewerage charge = 50% of the charge on water consumed, Meter rental charge = Rs. 5. [Note: Discount offers: Connect IPS Rs. 5 cash back and eSewa 2% cash back] (a) Find the units of water consumption. (b) Find the consumed water in litre. (c) Find the total bill amount of the house. (d) Which digital payment method is better to have more discount? (iii) The minimum charge up to 10 units of water through the 1 2 inch pipe per month is Rs. 100 and Rs. 32 per unit for extra uses. (a) Define one unit water consumption. (b) How much water charge should be paid for a month after using 23 units of water? (c) If the house wants to save Rs. 160, by how much the consumption should be reduced? (iv) A family consumes 356 units of water through a 3 4 inch pipe in a month. The consumtion up to 27000 litres is Rs. 1910 minimum charge and above 27000 litres @ the rate of Rs. 71 per 1000 litres. (a) How much water can be consumed with 1 unit? (b) Find the total bill paid by the family. (c) If the pipe line was of 1 inch, what would be the bill amount? Given the consumption up to 56000 litres is Rs. 3960 and above 56000 litres @ the rate of Rs. 71 per 1000 litres. (d) Find the difference percentage. Solution: (i) (a) consumed units of water = 37212 – 36125 = 1087 (b) Bill amount of 1087 units = 320 + 767 = 22600 + 71 × 767 = 22600 + 54457 = Rs. 77,057 Bill with drainage charge = 77057 + 1 2 of 77057 = 77057 + 38528.5 = Rs. 1,15,585.50 (c) On 4th month, Bill amount = 77057 + 10% of 77057 = 77057 + 7705.7 = Rs. 84,762.7 Bill with drain = 84,762.7 + 1 2 of 84,767.7 = 84,762.7 + 42,381.35 = Rs. 1,27,144.05 (d) On 1st month, bill = 77,057 – 3% of 77057 = 77057 – 2311.71 = Rs. 74,745.29 Bill with drain = 74,745.29 + 1 2 of 74745.29 = 74,745.29 + 37,372.645 = Rs. 1,12,117.93 Saving amount = Rs. 1,15,585.50 – 1,12,117.93 = Rs. 3,467.56 (ii) (a) Units of water = 01009 – 01000 = 9 units. (b) Consumed of water = 9 × 1000 = 9000

93 (c) Bill amount of 9 units = minimum charge Rs. 100 Bill with drain charge = 100 + 1 2 × 100 = Rs. 150 Meter rental charge = Rs. 5. Total billing amount = Rs. 150 + Rs. 5 = Rs. 155 (d) Cash back amount when it is paid by IPS = Rs. 5 Cash back amount when it is paid by IPS = 2% of Rs. 155 = Rs. 3.10 Hence, IPS is better to get more discount than eSewa . (iii) (a) Same as 1. (a). (b) Bill of 23 units = 10 + 13 = Rs. 100 + 13 × 32 = Rs. 516. (c) If house wants to save 160 then bill amount will be 516 – 160 = Rs. 356 Volume of water = 100 + 256 = 10 + 256 32 = 10 + 8 = 18 units. Reduced by 23 – 18 = 5 units i.e. 5 × 1000 = 5000 (iv) (a) 1000 l of water can be consumed with 1 unit. (b) Consumed water = 356 units = 27 units + 329 units Bill amount = 1910 + 329 × 71 = 1910 + 23359 = Rs. 25,269 (c) If pipe is of 1 inch, Consumed water = 356 units = 56 units + 300 units Bill amount = 3960 + 300 × 71 = 3960 + 21,300 = Rs. 25,260 (d) Diff. % = 25269 – 25260 25269 × 100% = 0.036% 5. (i) According to the rate of KUKL charge of 1 2 inch pipe, the minimum cost up to 10 units is Rs. 100 and the extra charge for each extra unit is Rs. 32. (a) How many units are there in 1000 litre of water ? (b) If the monthly charge of water supply is Rs. 1924, find the consumed water. (c) If 5000 water is consumed less, how many units would be extra consumptions? (ii) A hotel has pipeline of drinking water of 1 inch. According to the rate of Drinking Water Corporation The minimum cost up to 56000 litres is Rs. 3960 and the extra charge for each extra 1000 litres is Rs. 71. (a) How many units can be consumed with Rs. 3960? (b) The monthly charge of the hotel for water supply is Rs. 67079. How many units of water were consumed in the month? (c) Find the difference in price if the hotel consumed 789 units. Solution: (i) (a) 1000 litre of water = 1 unit (b) Monthly charge = 1924 = 100 + 1824 Consumed unit = 10 + 1824 32 unit = 10 + 57 = 67 units Consumed water = 67 × 1000 = 67000

94 (c) Consumed water = 67000 – 5000 = 62,000 Extra units = Total – minimum = 62 units – 10 units = 52 units. (ii) (a) Rs. 3960 can consumed 56 units. (b) Total bill = 67,079 = 3960 + 63119 Consumed unit = 56 + 63119 71 = 56 + 889 = 945 units. (c) 789 units = 56 + 733 = 3960 + 733 × 71 = 3960 + 52,043 = Rs. 56003 Difference in price = 67,079 – 56,003 = Rs. 11,076 6. (i) The water meter indicates the following units of water used by 1 2 inch pipe in a family: 00975 units (At the end of Asar 2076), 01542 units (At the end of Shrawan 2076) [Use the water charge and rules of payment from the page no. 114 and 115] (a) For how many days of billing do we get rebate? (b) Find the bill amount paid by the family within 35thday of the billing. (c) If another family also had same unit of consumption but paid the bill on 155thday after bill is received, find the paying amount by the second family. (ii) The water meter of 3 4 inch pipe indicates the following units of water used in a family: 00025 units (At the end of Asar 2076), 00322 units (At the end of Shrawan 2076) [Use the water charge and rules of payment from the page no. 114 and 115] (a) What is the percentage of late fee if the bill is not paid till 180 days? (b) Find the payable amount of the bill is filled within 26thday of the billing. (c) If the family also had same unit of consumption but paid the bill on 6thmonth after bill is received, find the payment amount paid by the second family. Solution: (i) (a) We get rebate for the billing month. (b) Consumed unit = 01542 – 00975 = 567 units. Bill amount = 567 = 10 + 557 = 100 + 557 × 32 = 100 + 17824 = Rs. 17,924 Within 35 days = 17924 – 3% of 17924 = 17924 – 3% of 17924 = Rs. 17,386.28. (c) Bill of second family, late fine is 50% of bill So, bill amount = 17924 + 50% of 17924 = 17924 + 8962 = Rs. 26,886. (ii) (a) The percentage of late fee is 50% when the bill is not paid till 180 days? (b) Consumed units = 322 – 25 = 297 units = (27 + 270) units Bill amount = 27 + 270 = 1910 + 270 × 71 = Rs. 21,080 Bill no 26th day = 21080 – 3% of 21080 = Rs. 20,447.60. (c) For 2nd family, bill = 21080 + 50% of 21080 = 21080 + 10,540 = Rs. 31,620. 7. (i) A company uses 5 tanks of water of the volume of 1200 litres and 6 drums of 400 litres daily. (Minimum charge up to 27000 litres = Rs. 1910. Rate of each extra 1000 litres = Rs. 71, 1 month = 30 days) (a) What is the rate of an extra consumption unit? (b) Find the daily water consumption. (c) Find the charge of consumed water in a month. (d) By what percent the units of tanks is higher than that of drums in the same month?

95 (ii) A mineral water company uses 5 green water tanks of volume of 15000 litres and 4 black water tanks of 2500 litre daily. (Minimum charge up to 881 units = Rs. 62240, extra consumption rate per unit = Rs. 71) (a) What is the minimum consumption of water in litres? (b) Find the volume of water used each day. (c) Find the bill amount of consumed water in 30 days. (d) Compare the units raised by green water tank and black water tank. Solution: (i) (a) Rate of each extra 1000 litres = Rs. 71. (b) Daily water consumption = 5 × 1200 + 6 × 400 = 6000 + 2400 = 8400 (c) Monthly consumption = 30 × 8400 = 2,52,000 = 27,000 + 2,25,000 = 27 + 225 Now, bill amount = 1910 + 225 × 71 = Rs. 17,885 (d) More water % = 6000 – 2400 2400 × 100% = 3600 2400 × 100 = 150% (ii) (a) The minimum consumption of water is 881000 litres. (b) Daily water consumption = 5 × 1500 + 4 × 2500 = 75000 + 10000 = 85000 (c) Monthly = 85000 × 30 = 2550000 = 2550000 1000 units = 2,550 units = 881units + 1669units Bill amount of 2550 units = 62240 + 1669 × 71 = 62240 + 1,18,499 = Rs. 1,80,739 (d) In month, water consumed from green tank = 30 × 5 × 15000 = 2250000 = 2,250 unit water consumed from black tank = 30 × 4 × 2500 = 300000 = 300 units Green tank more unit by = 2250 – 300 = 1950 units. 8. (i) A community supplied 567 units of drinking water through 11 2 inch pipe of KUKL. (Minimum charge up to 155000 = Rs. 10950. Rate for extra per 1000 = Rs. 71. Fine when the bill is paid in 5th month = 20%) (a) What percent of bill amount is charged as drain charge by KUKL? (b) If the community consumed 567 units of water, find the bill amount including drain charge and a miscellaneous charge of Rs. 650. (c) The payment of the bill is made within the 5th month after the bill issued, find the bill paid. (d) KUKL distributes the water without meter through 11 2 inch pipe line for monthly charge of Rs. 26280. Decide which would be better with meter or without meter? Give reason. (ii) The table shows the readings of a water meter of a certain household. Month Last of Baisakh Last of Jestha Last of Ashad Units 6072 6099 6194 The cost for first 10 units of water is Rs. 100, each extra unit costs Rs. 32 and the drain charge is 50% of the bill amount.

96 (a) Write down the formula to calculate the charge when minimum charge, extra units and rate of extra units are given. (b) Calculate the water bill for the months of Jestha. (c) Calculate the water bill for the months of Ashad if Water Supply Corporation allows a rebate of 3% while the payment is made within the first two months. (d) Which month is economical? Give reason. (iii) The following table shows the readings of water meter of a certain household. Month Baisakh Jestha Ashadh Shrawan Units 1000 1013 1037 1074 Cost for water consumption (1–10) units = Rs. 100 More than 10 units = Rs. 32 per unit. Drain charge (imposed on water consumption charges) = 50% Water meter rental charge per month = Rs. 15. (a) How can we find the consumed water units from two successive meter reading? (b) Find the water consumed units in month of Jestha. (c) Find the water bill of Ashadh with drain charge and meter rental charge. (d) Which month is most economical? Give reason. Solution: (i) (a) Drain charge taken by KUKL is 50% of the bill amount. (b) Here, 567 units = 115units + 452units Now, bill amount = 10,950 + 452 × 71 = 10,950 + 32,092 = Rs. 43,042 Final bill = 43,042 + Drain + mis. charge = 43,042 + 1 2 of 43,042 + 650 = 43,042 + 21,521 + 650 = Rs. 65,213 (c) Bill within 5 months = 65,213 + 20% of 65213 = 65,213 + 13,042.6 = Rs. 78,255.60 (d) Without meter, fixed charge = Rs. 26,280 Final bill = Rs. 26,280 + Drain charge + mis. charge = 26,280 + 1 2 of 26,280 + 650 = 26,280 + 13,140 + 650 = Rs. 40,070 Hence, the payment is better without meter than with meter. (ii) (a) Charge = minimum change + rate × extra units (b) Consumed unit on Jestha = 6099 – 6072 = 27 units Bill amount = 27 = 10 + 17 = 100 + 17 × 32 = Rs. 644 Bill with drain = 644 + 1 2 of 644 = 644 + 322 = Rs. 966 (c) In Asad, consumed unit = 6194 – 6099 = 95 units. Bill amount = 95 = 10 + 85 = 100 + 85 × 32 = Rs. 2820 Bill with drain = 2820 + 50% of 2870 = 2820 + 1410 = Rs. 4230 Now, within 2 months, 3% rebet so, Final bill = 4230 – 3% of 4320 = 4230 – 126.9 = Rs. 4,103.10. (d) Water charge on Jestha month has economy.