Cost Accounting Multiple Choice Questions ( MCQS) Page-6. The following Cost Accounting Questions from different Past Papers etc, PPSC Past Papers, Fpsc Pass Papers, NTS and also from MCQS Bank. These Questions are helpful for the preparation of Written test for the Posts of Accountant, Cost Accountant, Auditor and any for any Accounts Related Jobs Tests.
Multiple Choice Questions on Cost Accounting
201. A store ledger card is similar to the ________ .
a. Stock ledger
b. Bin card
c. Material card
d. Purchase requisition card
202. Which of the following element must be taken into account while calculating total earnings of a
worker under different incentive wage schemes?
a. Rate per unit
b. Units of production
c. Extra time taken by employee to complete the production
d. Number of workers employed
203. The journal entry of purchase of stock under periodic inventory system would be?
a. Inventory to Cash
b. Cash to Purchases
c. Purchases to Inventory
d. None of the given options
204. Closing work in process Inventory of last year:
a. Is treated as Opening inventory for current year
b. Is not carried forward to next year
c. Become expense in the next year
d. Charge to Profit & Loss account
205. Sales are ` 4,50,000. Beginning finished goods were ` 23,000. Ending finished goods are ` 30,000. The cost of goods sold is ` 3,00,000. What is the cost of goods manufactured?
a. ` 323,000
b. ` 330,000
c. ` 293,000
d. None of the given options
206. While transporting petrol, a little quantity will be evaporated; such kind of loss is termed as:
a. Normal Loss
b. Abnormal Loss
c. It is incremental loss
d. It cannot be abnormal loss
207. The cost of electricity bill of the factory is treated as:
a. Fixed cost
b. Variable cost
c. Step cost
d. Semi variable cost
[Hint : Semi Variable Cost : It is also known as mixed cost. It is the cost which is part fixed and par
variable. It is in fact the mixture of both behaviors.
Examples include: Utility bills – there is a fixed line rent plus charges for units consumed.
Salesman‘s salary – there is a fixed monthly salary plus commission per units sold.]
208. A cost centre is :
a. A unit of product or service in relation to which costs are ascertained
b. An amount of expenditure attributable to an activity
c. A production or service location, function, activity or item of equipment for which costs are
accumulated
d. A centre for which an individual budget is drawn up
209. Cost accounting department prepares ___________ that helps them in preparing final accounts.
a. Cost sheets
b. Cost of goods sold statement
c. Cost of production Report
d. Material requisition form
210. When FOH is under applied and charged to Net Profit , the treatment would be:
a. Under applied Add net profit
b. Under applied Less net profit
c. Under applied Less operating expense
d. None of the given options
211. Weighted average cost per unit is calculated by which of the following formula?
a. Cost of goods issued/number of units issued
b. Total Cost/Total Units
c. Cost of goods manufactured/closing units
d. Cost of goods sold/total units
212. Buyer produced 20,000 units and their total factory cost was ` 450,000, other cost like property tax on factory building was ` 10,000 included in that cost till year ended the cost of per unit would be:
b. ` 23.5
c. `.24.5
d. ` 26.5
[Hint : Cost per unit = Cost of goods manufactured / Number of units manufactured]
213. A standard rate is paid to the employee when he completed his job:
a. In time less than the standard
b. In standard time
c. In time more than standard
d. Both in standard time and more than the standard time
214. Store incharge after receiving the material as per the goods received note, places the material at
its location and makes an entry in_______ .
a. Bin Card
b. Store Ledger Card
c. Stock Ledger
d. None of the given options
215. If opening inventory of material is ` 20,000 and closing inventory is ` 40,000.the Average inventory amount will be:
a. ` 40,000
b. ` 30,000
c. ` 20,000
d. ` 10,000
[Hint : Average Inventory= Opening Inventory + Closing Inventory/2]
216. PVC Company has ordering quantity 10,000 units. They have storage capacity 20,000 units, the
average inventory would be:
a. 20,000
b. 5,000
c. 10,000
d. 25,000
[Hint : Average ordering quantity= Ordering Quantity/2]
217. All Indirect cost is charged/record in the head of
a. Prime cost
b. FOH cost
c. Direct labor cost
d. None of the given options
218. Under/Over applied FOH cost can be adjusted in which of the following:
a. Entire Production
b. Cost of Goods Sold
c. Net Profit
d. All of given options
219. The danger Level can be calculated?
a. Average consumption x Lead time to get urgent supplies
b. Normal consumption x Lead time to get urgent supplies
c. Maximum consumption x Lead time to get urgent supplies
d. Minimum consumption x Lead time to get urgent supplies
[Hint: Danger Level = Average consumption x Emergency time]
220. Nelson Company has following FOH detail.
Budgeted (`) Actual (`)
Production Fixed overheads 36,000 39,000
Production Variable overheads 9,000 12,000
Direct labor hours 18,000 20,000
a. Under applied by `1,000
b. Over applied by ` 1,000
c. Under applied by ` 11,000
d. Over applied by ` 38,000
221. Factory Over head cost includes :
a. Factory Rent
b. Property Tax
c. Salaries of Factory Clerk
d. All of the given
222. Which of the following cannot be used as a base for the determination of overhead absorption
rate?
a. Number of units produced
b. Prime cost
c. Conversion cost
d. Discount Allowed
223. Cost of goods sold ` 30,000, opening Inventory ` 9,000, Closing inventory ` 7,800.What was the
inventory turnover ratio?
a. 3.57 times
b. 3.67 times
c. 3.85 times
d. 5.36 times
[Hint : Inventory turnover ratio = Cost of goods sold/Average inventory]
224. FOH applied rate of Rs. 5.60 per machine hour. During the year the FOH to Rs. 275,000 and 48,000 machine hours were used. Which one of following statement is correct?
b. Overhead was over-applied by Rs.6,200
c. Overhead was under-applied by Rs.7,200
d. Overhead was over-applied by Rs.7,200
225. Cost accounting concepts include all of the following EXCEPT:
a. Planning
b. Controlling
c. Sharing
d. Costing
226. __ are future costs that effect the current management decision.
a. Sunk Cost
b. Standard Cost
c. Relevant Cost
d. Irrelevant Cost
[Hint : Relevant cost is which changes with a change in decision. These are future costs that effect
the current management decision.
227. Which of the following costs is part of the prime cost for manufacturing company?
a. Cost of transporting raw materials from the suppliers premises
b. Wages of factory workers engaged in machine maintenance
c. Depreciation of truck used for deliveries to customers
d. Cost of indirect production materials
228. Direct material opening inventory add net purchases is called
a. Material consumed
b. Material available for use
c. Total material purchased
d. Material ending inventory
229. Which of the following is to be called product cost ?
a. Material cost
b. Labor cost
c. FOH cost
d. All of the given options
230. A Blanket Rate is:
a. A single rate which used throughout the organization departments
b. A double rates which used throughout the organization departments
c. A single rates which used in different departments of the organization
d. None of the given options
[Hint : A blanket absorption rate is a single rate of absorption used throughout an organization‘s
production facility and based upon its total production costs and activity.]
231. All of the following are characteristics of Group Bonus Scheme EXCEPT:
a. A standard time is set for the completion of a job
b. If the time taken is greater than the time allowed, the workers in the group receive time wages
c. If the time taken is less than the time allowed, the group receives a bonus on time saved
d. If the time taken is greater than the time allowed, the workers in the group receive time
deductions for extra hours
232. Which of the following best describes the manufacturing costs?
a. Direct materials, direct labor and factory overhead
b. Direct materials and direct labor
c. Direct materials, direct labor, factory overhead, and administrative overhead
d. Direct labor and factory overhead
233. High labor turnover is NOT desirable because:
a. It denotes the instability of the labor force
b. It is an indication of high labor cost
c. It shows frequent changes in the labor force
d. All of the given options
234. Manufacturing entities classified the inventory in which of three kinds?
a. Material inventory, WIP inventory, Finished goods inventory
b. Material inventory, purchased good inventory, WIP inventory
c. Material inventory, purchased good inventory, Finished goods inventory
d. WIP inventory, Finished goods inventory, purchased good inventory
235. Which of the following is correct for maximum level?
a. Reorder level – (Minimum consumption x Lead time) + EOQ
b. (Maximum consumption x Lead time) – (Minimum consumption x Lead time) + EOQ
c. [(Maximum consumption - Minimum consumption) Lead time]+ EOQ
d. All of the given options
236. Inventory turnover ratio can be calculated as follow?
a. Cost of goods sold/Average inventory
b. Gross profit/Average inventory
c. Cost of goods sold/sale
d. Cost of goods sold/Gross profit
237. The component of Factory overhead are as follow
a. Direct material + Indirect material + Direct expenses
b. Indirect material + Indirect labor + Others indirect cost
c. Direct material + Indirect expenses + Indirect labor
d. Direct labor + Indirect labor + Indirect expenses
238. Overtime that is necessary in order to fulfill customer orders is called:
a. Avoidable overtime
b. Unavoidable overtime
c. Premium Overtime
d. Flex time
239. The Process of cost apportionment is carried out so that:
a. Cost may be controlled
b. Cost unit gather overheads as they pass through cost centers
c. Whole items of cost can be charged to cost centers
d. Common costs are shared among cost centers
240. Taylor's Differential Piece Rate Plan uses-----------piece rates.
a. Three
b. Two
c. Four
d. Five
241. Under Halsey premium plan, if the employee completes his job in less than the standard time fixed for the job, he is given:
a. Only wages for the actual hours taken
b. Wages for the actual hours taken plus bonus equal to one half of the wage of the time saved
c. Wages for the actual hours taken plus bonus equal to one third of the wage of the time saved
d. Only the bonus equal to one half of the time saved
242. Increase in material Inventory means:
a. The ending inventory is greater than opening inventory
b. The ending inventory is less than opening inventory
c. Both ending and opening inventories are equal
d. Cannot be determined
243. Working hours of labor can be calculated with the help of all except:
a. Smart card
b. Time sheet
c. Clock card
d. Store card
244. Amount of net purchase can be calculated as follow
a. Purchase of direct material add trade discount less purchase return add carriage inward less
other material handling cost
b. Purchase of direct material less trade discount l add purchase return add carriage inward less
other material handling cost
c. Purchase of direct material less trade discount less purchase return less carriage inward add
other material handling cost
d. Purchase of direct material less trade discount less purchase return add carriage inward add
other material handling cost
245. All of the following are terms used to denote Factory Overheads EXCEPT:
a. Factory burden
b. Factory expenses
c. Manufacturing overhead
d. Conversion costs
246. Reduction of labor turnover, accidents, spoilage, waste and absenteeism are the results of which of the following wage plan?
a. Piece rate plan
b. Time rate plan
c. Differential plan
d. Group bonus system
247. Costs which are constant for a relevant range of activity and rise to new constant level once that
range exceeded is called:
a. A fixed cost
b. A variable cost
c. A mixed cost
d. A step cost
248. Cost of goods sold can be calculated as follow
a. Cost of goods manufactured Add Opening finished goods inventory Less Closing finished
goods inventory
b. Cost of goods manufactured Less Opening finished goods inventory Less Closing finished
goods inventory
c. Cost of goods manufactured Less Opening finished goods inventory Add Closing finished
goods inventory
d. Cost of goods manufactured Add Opening finished goods inventory Add Closing finished
goods inventory
249. If, COGS = ` 70,000 GP Margin = 30% of sales What will be the value of Sales?
a. ` 200,000
b. ` 66,667
c. ` 100,000
d. ` 62,500
[Hint : Sales =30000 *100% / 30% = ` 100,000]
250. Annual requirement is 7800 units; consumption per week is 150 units. Unit price ` 5, order cost ` 10 per order. Carrying cost ` 1 per unit and lead time is 3 week, The Economic order quantity would
be.
a. 395 units
b. 300 units
c. 250 units
d. 150 units
251. What will be the impact of normal loss on the overall per unit cost ?
a. Per unit cost will increase
b. Per unit cost will decrease
c. Per unit cost remain unchanged
d. Normal loss has no relation to unit cost
252. Alpha company purchased a machine worth Rs 200,000 in the last year. Now that machine can be use in a new project which company has received this year. Now the cost of that machine is to be
called
a. Project cost
b. Sunk cost
c. Opportunity cost
d. Relevant cost
253. FOH absorption rate is calculated by the way of :
a. Estimated FOH Cost/Direct labor hours
b. Estimated FOH Cost/No of units produced
c. Estimated FOH Cost/Prime Cost
d. All of the given options
254. Which of the following is/are not associated with ordering costs?
a. Interest
b. Insurance
c. Opportunity costs
d. All of the given options
255. Under perpetual Inventory system at the end of the year:
a. No closing entry passed
b. Closing entry passed
c. Closing value find through closing entry only
d. None of the above.
256. The Hino Corporation has a breakeven point when sales are ` 160,000 and variable costs at that
level of sales are ` 100,000. How much would contribution margin increase or decrease, if variable
expenses dropped by ` 20,000?
a. 37.5%.
b. 60%.
c. 12.5%.
d. 26%
[Hint : Sales=160,000; VC=100,000; CM=60,000
Contribution to sales ratio (C/S ratio) =Contribution Margin in `/Sales in `
60,000/160,000=0.375
0.375*100=37%
New VC=80,000,
Sales=160,000
CM=80,000
Contribution to sales ratio (C/S ratio) =Contribution Margin in `/Sales in `
80,000/160,000=0.5=50%
Rise in CM=(37.5-50)=12.5]
257. The short run is a time period in which:
a. All resources are fixed.
b. The level of output is fixed.
c. The size of the production plant is variable.
d. Some resources are fixed and others are variable
258. Opportunity cost is the best example of:
a. Sunk Cost
b. Standard Cost
c. Relevant Cost
d. Irrelevant Cost
259. The components of factory overhead are as follows:
a. Direct material + Indirect material + Direct expenses
b. Indirect material + Indirect labor + Others indirect cost
c. Direct material + Indirect expenses + Indirect labor
d. Direct labor + Indirect labor + Indirect expenses
260. The term Maximum level represents:
a. The maximum stock level indicates the maximum quantity of an item of material which can be
held in stock at any time.
b. The maximum stock level indicates the maximum quantity of an item of material which cannot
be held in stock at any time.
c. The average stock level indicates the maximum quantity of an item of material which can be
held in stock at any time.
d. The available stock level indicates the maximum quantity of an item of material which can be
held in stock at any time.
261. The FIFO inventory costing method (when using a perpetual inventory system) assumes that the
cost of the earliest units purchased is allocated in which of the following ways?
a. First to be allocated to the ending inventory
b. Last to be allocated to the cost of goods sold
c. Last to be allocated to the ending inventory
d. First to be allocated to the cost of good sold
262. A firm Uses its own capital or Uses its owner's time and/or financial resources both are examples of
a. Implicit Cost
b. Explicit Cost
c. Sunk Cost
d. Relevant Cost
[Hint : A cost that is represented by lost opportunity in the use of a company's own resources,
excluding cash
These are intangible costs that are not easily accounted for. For example, the time and effort that
an owner puts into the maintenance of the company rather than working on expansion]
263. If Direct Material = 12,000; Direct Labor = 8000 and other Direct Cost = 2000 then what will be the Prime Cost?
a. 12000
b. 14000
c. 20000
d. 22000
264. Wage, Rent & Materials are examples of :
a. Implicit Cost
b. Explicit Cost
c. Direct Cost
d. Manufacturing Cost
[Hint : A business expense that is easily identified and accounted for. Explicit costs represent clear,
obvious cash outflows from a business that reduce its bottom-line profitability. This contrasts with
less-tangible expenses such as goodwill amortization, which are not as clear cut regarding their
effects on a business's bottom-line value
Good examples of explicit costs would be items such as wage expense, rent or lease costs, and
the cost of materials that go into the production of goods. With these expenses, it is easy to see the
source of the cash outflow and the business activities to which the expense is attributed]
265. An investor invests in stock exchange he foregoes the opportunity to invest further in his hotel. The profit which the investor will be getting from the hotel is _________________.
a. Opportunity cost
b. Period Cost
c. Product Cost
d. Historical Cost
[Hint : 1. The cost of an alternative that must be forgone in order to pursue a certain action. Put
another way, the benefits you could have received by taking an alternative action.
2. The difference in return between a chosen investment and one that is necessarily passed up.
Say you invest in a stock and it returns a paltry 2% over the year. In placing your money in the
stock, you gave up the opportunity of another investment - say, a risk-free government bond
yielding 6%. In this situation, your opportunity costs are 4% (6% - 2%)]
266. It is possible for an item of overhead expenditure to be shared amongst many departments. It is
also possible that this same item may relate to just one specific department.
If the item was not charged specifically to a single department this would be an example of:
a. Apportionment
b. Allocation
c. Re-apportionment
d. Absorption
267. Generally, the danger level of stock is fixed ________ the minimum level
a. Below
b. Above
c. Equal
d. Danger level has no relation to minimum level
268. Which of the following is / are time based incentive wage plan?
a. Hasley Premium Plan
b. Hasley Weir Premium Plan
c. Rowan Premium Plan
d. All of the given options
269. Which of the following is/are reported in production cost report?
a. The costs charged to the department
b. How the costs were assigned to the output?
c. The equivalent units of production by the department
d. All of the given options
270. Direct materials cost is ` 80,000. Direct labor cost is ` 60,000. Factory overhead is ` 90,000.
Beginning goods in process were ` 15,000. The cost of goods manufactured is ` 245,000. What is the
cost assigned to the ending goods in process?
a. ` 45,000
b. ` 15,000
c. ` 30,000
d. There will be no ending Inventory
[Hint : Direct Material ---- 80,000 (Given)
Direct labor ------- 60,000 (Given)
FOH -------------- 90,000 (Given)
Open WIP------- 15,000
Total 245000 (cost of goods manufactured is also 245000 so balance is zero)]
271. Sales are ` 450,000. Beginning finished goods were ` 23,000. Ending finished goods are ` 30,000. The cost of goods sold is ` 300,000. What is the cost of goods manufactured?
a. ` 323,000
b. ` 330,000
c. ` 293,000
d. None of the given options
272. Under Periodic Inventory system Purchase of inventory is treated as:
a. Assets
b. Expense
c. Income
d. Liability
273. When prices are rising over time, which of the following inventory costing methods will result in the lowest gross margin/profits?
a. FIFO
b. LIFO
c. Weighted Average
d. Cannot be determined
274. The main difference between the profit center and investment center is:
a. Decision making
b. Revenue generation
c. Cost incurrence
d. Investment
275. The Inventory Turnover ratio is 5 times and numbers of days in a year is 365.Inventory holding
period in days would be
a. 100 days
b. 73 days
c. 50 days
d. 10 days
276. Over applied FOH will always result when a predetermined FOH rate is applied and:
a. Production is greater than defined capacity
b. Actual overhead costs are less than budgeted overhead
c. Budgeted capacity is less than normal capacity
d. Actual overhead incurred is less than applied Overhead
277. The flux method of labor turnover denotes:
a. Workers appointed against the vacancy caused due to discharge or quitting of the
organization
b. Workers appointed in replacement of existing employees
c. Workers employed under the expansion schemes of the company
d. The total change in the composition of labor force
[Hint : The flux method of labor turnover denotes the total change in the composition of labor
force. While replacement method takes into account only workers appointed against the vacancy
caused due to discharge or quitting of the organisation.]
278. Which of the following statement is TRUE about FOH applied rates?
a. They are used to control overhead costs
b. They are based on actual data for each period
c. They are predetermined in advance for each period
d. None of the given
279. Cost of Goods Manufactured can be calculated as follow
a. Total factory Cost Add Opening Work in process inventory Less Closing Work in process
inventory
b. Total factory Cost Less Opening Work in process inventory Add Closing Work in process
inventory
c. Total factory Cost Less Opening Work in process inventory Less Closing Work in process
inventory
d. Total factory Cost Add Opening Work in process inventory Add Closing Work in process
inventory
280. __________ is the time worked over and above the employee's basic working week.
a. Flex time
b. Overtime
c. Shift allowance
d. Commission
281. In furniture manufacturing use of nail, pins, glue, and polish which use to increase its esteem
value that cost is treated as:
a. Direct material cost
b. Indirect material cost
c. FOH cost
d. Prime cost
282. If labor is satisfied with high wages it may ultimately lead to:
a. Increased production and productivity
b. Increased efficiency
c. Reduced labor and overhead costs
d. All of the given options
283. Which of the following is a mechanical device to record the exact time of the workers?
a. Clock Card
b. Store Card
c. Token System
d. Attendance Register
284. Which of the following is / are element / s of production payroll?
a. Direct labor force wages
b. Administrative wages
c. Selling wages
d. All of the given options
285. If a predetermined FOH rate is not applied and the volume of production is reduced from the
planned capacity level, the cost per unit expected to:
a. Remain unchanged for fixed cost and increase for variable cost
b. Increase for fixed cost and remain unchanged for variable cost
c. Increase for fixed cost and decrease for variable cost
d. Decrease for both fixed and variable costs
286. Which of the following is NOT an assumption of the basic economic-order quantity model?
a. Annual demand is known
b. Ordering cost is known
c. Carrying cost is known
d. Quantity discounts are available
287. In order to ensure efficient functioning of the stores department and steady flow of materials to the production departments, the restocking of stores is duty of:
a. Managers
b. Storekeeper
c. Production In charge
d. Sales supervisor
288. In cost Accounting, abnormal loss is charged to:
a. Factory overhead control account
b. Work in process account
c. Income Statement
d. Entire production
289. A high inventory turnover may indicate:
a. An efficient use of the investment in inventory
b. A high risk of stock-outs
c. Stock position of store room
d. All of the given options
290. Which of the following cost is used in the calculation of cost per unit?
a. Total production cost
b. Cost of goods available for sales
c. Cost of goods manufactured
d. Cost of goods Sold
291. If, COGS = ` 50,000 GP Margin = 25% of sales What will be the value of Sales?
a. ` 200,000
b. ` 66,667
c. ` 62,500
d. None of the given options
292. When a manufacturing Company has highly automated manufacturing plant producing many
different products, the most appropriate basis for applying FOH cost to work in process is:
a. Direct labor hours
b. Direct labor costs
c. Machine hours
d. Cost of material used
293. All of the following are cases of labor turnover EXCEPT:
a. Workers appointed against the vacancy caused due to discharge or quitting of the
organization
b. Workers employed under the expansion schemes of the company
c. The total change in the composition of labor force
d. Workers retrenched
294. The Term Minimum Level Represents.
a. The quantity below which the stock of any item should not be allowed to fall
b. The quantity below which the stock of any item should be allowed to fall
c. The estimated time period in number of days or in weeks or in months.
d. The Lead time period in number of days or in weeks or in months.
295. Which of the following would be considered a major aim of a job order costing system?
a. To determine the costs of producing each job or lot
b. To compute the cost per unit
c. To include separate records for each job to track the costs
d. All of the given option.
296. The Economic order quantity can be calculated by
a. Formula Method
b. Table Method
c. Graph Method
d. All of the given
297. A chemical process has normal wastage of 10% of input. In a period, 2,500 Kg of material were
input and there was abnormal loss of 75 Kg. What quantity of good production was achieved?
a. 2,175 kg
b. 2,250 kg
c. 2,425 kg
d. 2,500 kg
298. Which of the following is likely to be classified as a direct material cost of a motor car wheel?
a. The metal used to manufacture it.
b. The metal used to manufacture one of the tools used in the car wheel factory.
c. The cost of operating the raw material stores in the factory.
d. The cost of the quality operation on the finished car wheels.
[Hint : (b) is part of the cost of either a fixed asset or an indirect cost depending upon the amount
involved; (c) and (d) are factory indirect costs.]
299. The first in, first out method of pricing raw material issues, exhibits which one of the following
features?
a. The issue price is recalculated each time new deliveries are made into stock.
b. The issue price is always at the latest price.
c. The goods are always issued strictly in the physical order in which they are received.
d. The issue price is always at the earliest price.
[Hint : (a) refers to the continuous weighted average price method. (b) this method is known as the
last in, first out method. Under (c) it will rarely be possible to issue goods to correspond with the
physical order of receipt unless there is a stock control system dealing with, for example perishable
items.]
300. Which of the following is not a method of pricing raw material issues from stock?
a. Standard costing.
b. Unit cost.
c. Marginal cost.
d. Continuous weighted average.
Answers:
201 b 202 b 203 d 204 a 205 d 206 a 207 d 208 a 209 b 210 a
211 b 212 a 213 b 214 a 215 b 216 b 217 b 218 d 219 a 220 a 221 d 222 d 223 a 224 b
225 c 226 c 227 a 228 b 229 d 230 a 231 d 232 a 233 d 234 c 235 a 236 a 237 b 238 b
239 d 240 b 241 b 242 a 243 d 244 a 245 a 246 d 247 d 248 a 249 c 250 a 251 a 252 d
253 d 254 d 255 a 256 c 257 d 258 c 259 b 260 a 261 d 262 a 263 d 264 b 265 a 266 a
267 b 268 d 269 d 270 d 271 d 272 b 273 b 274 a 275 b 276 d 277 d 278 c 279 a 280 b
281 b 282 d 283 a 284 d 285 b 286 d 287 b 288 b 289 a 290 c 291 b 292 b 293 d 294 a
295 d 296 d 297 a 298 a 299 d 300 c
