Full Text Transcript
.
-
pE- "
MAY2010
GROU;:::Q\ PAPER-4
. Roll No...............................
COSeTACGOiJ'ifl,G PoNC
fINANCIALMA~i-\GEMEtiT
Total No. of Questions-7] [Total No. of Printed Pages-15
..
Time Allowed-3 Hours Maximum Marks-100
DIN
Answers to questions are to be given only in English except in the case of candidates
who have opted for Hindi medium. If a candidate has not opted for Hindi
. medium, his answers in Hindi will not be valued.
Answer all questions.
Working notes should form part of the answer.
Marks
1. (a) A Toothpowder manufacturer produces bulk quantities of toothpowder from two 10+2
-
raw materials A and B. Material A is introduced into Process I from which =12
the output ,goesto Process II where material B is introduced. During March
2010, the Company purchased 80,000kg of material A which was introduced
into Process 1. The production details of Process I and costs are as follows:
Material A purchased : 80,000 kg @Rs. 6 per kg
Processing cost (excluding labo;j"lr) : 63 hours @Rs. 30 per hour
Labour cost : Rs. 80 per hour
Standard yield : 90 percent of input
General" Overhead recovered at 125 percentage of laoour cost
Waste from this process sold at Re. 1.50 per kg
~
The actual output from this process was 70,000 kg which was transferred to
Process II.
The Company used in Process II, 70,000 kg output of Process I together with
30,000 kg of material B purchased. The production details of Process II and \
costs are as follows:
Material B purchased \ : 30,000 kg @ Rs. 2 per kg
Processing cost (excluding labour) : 45 hours @ Rs. 20 per hour
Labour cost
: Rs. 40 per hour
Standard yield : 95 percent of input
-----
DIN P.T.O.
.
.~p
(2 )
Marks
DIN
General Overhead recovered at 50 percentage of labour cost
..
Waste from this process sold at Re. 1.00 per kg
The actual output of Process II was 96,000 kg which was transferred to Finished
Stock.
There was an inquiry for a quantity of 1700 kg of specially prepared waste
material from Process 1. This material would have to be specially processed
and packed incurring the following cost:
processing : Re. 0.90 per kg
Packaging : Re. 0.40 per kg
This specially prepared waste incurs no process loss and could be entirely sold
for Rs. 3.20 per kg.
You are required to :
1. Record the information in the process cost accounts, before the inquiry
was received and show the overall profit or loss transferred to the
profit and loss account from the abnormal gains or losses in processing;
2.
Advise the management on wh~ther or not they should produce 1700 kg
of specially processed waste material from Process I and the effect on
the overall results of the Company.
(b) For each of the labour costs given below, state the accounting treatment that 3
you would recommend, giving reasons:
(i) Holiday Poy
(ii) Supervisor's wages
(iii) Overtime in the lubricating department caused by general pressure of
work.
(c) What are the limItation of inter-,firm comparison system? 3
2. (a) A Company produces a machine and sells it for Rs. 3,000. There is an increase 10
of20% in the cost ofmaterial, 10%in labour and of 10%in overhead cost..The
only figures available are that material cost is 50%of.cost ofsales, labour cost
is 30% of cost of sales and overhead cost is 20% of cost of sales.
DIN
II
-
( 3 )
DIN Marks
The anticipated increased cost jn relation to the present sales price would
c~use a 30% decrease in the amount of the present gross profit. What would
be the selling price of the machine to give the same percentage of gross profit'
as before? ..
(b) Indicate giving reasons, whether the following items are tq be dealt with in
cost accounts mentioning whether and how any of these items is to be included
in the total cost:
(i) Royalties paid on patents of other party used in own manufacturing 1
process.
(ii), Fines recovered from 'workers 1
II
(iii) Handling e~penses of material and stores 1
(iv) Loss of stores. 1
3. (a) Mr. Arun commences manufacture of toy trains on 1st January, 2009. His 4+3=7
tra(ling account for the first year is as follows:
.
Units Amount Amount
Rs. Rs.
Sales
1,00,000 4,50,00,000
Less: Cost of sales:
Opening stock of raw materialS' NIL
Add: Purchases
4,50,00,000
.
4,50,00,000
Less: Closing Stock 45,00,000
4,05,00,000.
Add: Labour
1,44,00,000
Add: Production Overhead
72,00,000
Cost of Productioll 1,60,000 6,21,00,000
Less: Closing stocK 60,000 2,16,00,000
":.
1,00,000 4,05,00,000
Gross Profit
45,00,000
DIN P.T.O.
fl)
( 4)
DIN Marks
Additional information:
1.
Stocks of both raw materials and finished goods have increased uniformly
..
over the year;
2.
The raw materials content of finished goods is Rs. 225 per unit;
3. Mr. Arun was ill during August 2009 when he received order for 12,000
units which was held up by stock shortage and were subsequently cancelled.
He had further orders for 8,000 units on his books at the year end.
(i) Calculate the following ratios:
I
1.
Inventory turnover for raw material;
2. Inventory turnover for finished goods;
3.
Input-output ratio for raw materials;
4. Stock-out ratio.
(ii) Comment briefly on the above ratios.
(b) What are the important aspects ofcost Audit? How it is useful to the shareholders 5+2=7
of a Company?
4. (a) Following are the particulars for April, 2010 relating to four employees working 2+1+
in a factory exclusively for Job no. 201 : 1+1+
2=7
Employee Designation Wages
Employee I Foreman Rs. .6,400 per month
Employee II Mechanic Rs. 180 per day
Employee III Machine Operator Rs. 150 per day
Employee IV Workman Rs. 120 per day
The normal working hours per week of six day are 48 at 8 hours per day.
Sundays are paid holidays and t.!Iere was no other holiday during the
month. Provident Fund contribution was 12 percent of monthly wages by
both employer and employee. Employees' State Insurance contribution was
1.75 per cent of monthly wages by employee and 4.75 percent of monthly
wages by employer.
DIN
II
~
(5 )
DIN Marks
,
.
From the foregoIng data, calculate;
1. net wages payable by the employer for the month; 4
2. total amount of Provident Fund contribution to be deposited by
employer;
3. total amount of E.S.I. contribution to be deposited by employer;
4. total labour cost to the employer for the month ofApril, 2010 chargeable
to job no. 201;
I
5. total cost of job no. -201 requiring material valued at Rs. 40,500 and
overheads at 50 pe:r;-centof prime cost.
(b) Compute (1) the rate of cost variability and (2) total fixed cost from the data-2+2=4
provided below: .
Activity Indices Repairs &
(Machine hours) Maintenance cost
Rs.
April '09 400 3,125
May '09 .. 600 3,750
June '09 800 4,200
July 'Q9 1,000 4,375
August '09 1,200 ,4,750
September '09 500 3,440
October '09 720 4,000
November '09 800 4,200
December '09 1,000 4,375
January '10 900 4,250
February '10 800 4,125
March '10 400 3,150
(c) Name three items which are included only in cost accounts. 3
DIN P.T.O.
~
(6 )
DIN Marks
4+6
5. (a) The following are the Balance Sheet of Peacock Limited as on 31st Marc,h,
=10
2009 and 31st March, 2010 : Rupees Rupees ~
Liabilities 31st March, 2009 31st March, 2(i)10
Share capital 44,00,000 66,00,000
Reserves and Surplus 27,50,000 38,50,000
Depreciation 8,80,000 13,20,000
Bank Loan 17,60,000 8,80,000
Su.ndry Credito.rs 13,20,000 14,85,000
Proposed dividend 4,00,000 6,00,000
Provision for taxation 4,00,000 5,50,000
1,19,10,000 1,52,85,000
Assets
Land 33,00,000 44,00,000
Plant and Machinery 50,60,000 69,30,000
Inventories 19,80,000 22,00,000
Sundry Debtors 11,00,000 17,05,000
.
Cash and Bank Balances 4,70,000 50,000
1,19,10,000 1,52,85,000
Additional information:
(a) The machine which was purchased earlier for Rs. 6,00;000 was sold during
the financial year 2009-2010 for Rs. 40,000. The book value of the machine
was Rs. 60,000. A new machinery was purchaseddudng the financial
year.
(b) The company had issued new shares to the extent ofRs. 22,00,000.
You are required to prepare:
1. Statement showing changes in the Working Capital;
2. Statement of Sources and Application of funds.
~
(b) What is meant by Weighted average cost of Capital ?Illustrate with an example. 6
DIN
~
(7 )
DIN Marks
6. (a). Compute 'Maximum permissible Bank Finance' under methods I, II and III 10
of Tandon Committee norms from the following figures and comment on each .
method:
Current Liabilities Rs. Current Assets R's.,
in lacs in lacs
Creditors for purchases 400 Raw material 800
. Other current liabilities 200 Work in progress 80
I
600
Bank borrowing Finished goods 360
including bills Receivables (including
,
}
discounted with bills discounted) 200
bankers 800 Other currents assets 40
1400 1480
Assume core current assets are Rs. 380 lacs.
(b) What is 'Optimum Capital structure' ? 2
7. (a) The Management of a Company has two alternative proposals under 3+3+
consideration. Project A requiJies a capital outlay of Rs. 12,00,000/ and project 4=10
'B' requires Rs. 18,00,000. Both are estimated to provide a cash flow for five
years:
a
Project A Rs. 4,00,000 per year and Project B Rs. 5,80,000 p~r year. The
cost of capital is 10%. Show which of the two projects is preferable from
the view point of (i) Net present value method, (ii) Present value. index
method, (iii) Internal rate of return method.
Th'e present value of Re 1 of 10%, 18% and 20% received annually for
5 years being3~791, 3.127 and 2.991 respectively.
(b) Write short note on Venture Capital financing. 2
""""""T "" rn '"
"
(8 )
DIN Marks
(Hindi Version)
t
~ 1ffi~$ff ~ t9'I~ct>(r\!t'"I'Q'~ ~ l1T~ ~ ~ ~ ~ ~ ~ if m ~ t I
% 1ffi8:1T~~ ~ l1T~ ~ ~ t,"lfR ~ if ~ ~ t, 4
~ m
aT~ ~ if ~ TJit ~ cnT ~~ict>1 I ..
~~~~~~fl
iR ~
~ rc.Ujrul~i(Working Notes) ~ ~ 'qT1T I
~
1. (31) ~ ~ ~ FPmrr l1T5I1 if ~ ~ cnT "Rl=rfureft ~&1 ~Il-fr~~i '~' Cf21T '~' cnT 10+2
~~~tl~~cnT~~ I if~\1ffifTtl ~ I cnTd\yIC\1 =12
t ~ t
~ II if \1ffifT ~ '~' rl-fc.1I~~1 I ~, 2010 if ~ ~ 80,000
rct>c.1I~1m1l-1fID~ ~ I if ~ ~ I~ I if d\YIC\1~ Cf~ Cf21"TffilTIRi14
t
>JCfiR :
~~Cf>l~ : 80000 ~ 6 ~. "5rfu~ cn1Gl:"B
~ "&f(:f(WI ~ 3-r1df'{m) : 63 ~ 30 ~. ~ tfUGT
WI "ffilTIi : 80~. "5rfutfUGT
m-qp:r ~ (Yield) : 3WFf (Inp~t) cnT90%
m-qp:r d ljf'{CX~-\ 125% WI "ffilTIi cnT
~ ~
\1ffifT
t I~ ~
"B
~ ~ ~
t
1.50 ~. "5rfu ~ ~ \1ffifT I~ ~ "B70,000 ~. ~ ~ II if Q«1idRd
~ "1FnI
. .
~ II if ~ I "B1rnf~ 70,000 ~ ~ m~ 30,000 ~ ~ ~ ~
~cnT~~1
t
~ II if d\YIC\1 ~ Cf~ Cf21T"ffilTIi "R11 >JCfiR I
~~Cf>l~ : 30,000 ~ @ 2 ~. ~ ~
\
~
~"&f(:f (WI ~ 3-trdRm) : 45 @ 20 ~I "5rfu tfUGT
WI "ffilTIi : 40~. "5rfutfUGT
~ ~ (Yield) : 3WP1 cnT95%
DIN
'-
( 9 )
DIN Marks
~ ~ ~ ~ %
~ dl.lRoGjq CfiT~&T Wi "ffiTffi. 50% 3TI'I:IT0{/ \jfTffi I
~ ~ if ~ ~ CfiT1.00 ~. "5IfufCflffi~ \jfTffi% I
m ..
~ II ~ 96,000 fCflffi ~ CfiT lffi'f, ~ if Q~idRd ~ 7J(;fTI
~
~ I if ~ ~ ~ d("'-llf~d1700 fCflffi ~ ~ ~ if 'i'C9dl'C"9"STffi I
~ I ctr~ ~ CfiT ~ ~ C~f ~ ~ ctr f.:p:;"JffiTf3fi1Ki%t I
~ cx:rlf : O.90 ~. "5IfufCflffi
~ : 0.40~. "5IfufCflffiI
~.~ ~ ~ ~ if ~ ~ ~ m mm % Cf~ Wffif"BTWit CfiT
3.20 ~. "5IfufCflffi~ ~ ~ % I
~ am- &TO % :
~
~ ~ ~
1. 'i'C9dl'C9 Cf~ ~"ffi'q 312TCimTf:f \5'ITfq) ~ if 3io/;-fll-Jl'"'4
t
w,'qimA ~ "ffi'q-mf:f ~ if Q~idRd ~ \1fRT ~I
2. ~~ CfiT ~ ~ fq) ~ I ~ ~ ~ ~ ~ -m1TIftCOTd("'-l1~1
~
~ ~ <:iT ~ Cf~ ~ ~ ~ I.IRulI1-J0/ >rcqrq ~I
(~ ) 3WJ ~ Wi "ffiTff\i5'ITfq) ~ eft-rr:ft% ~ ~ i ct11~ ~ ~ Cfi1:ir,Cfi"RU ~ T 3
~:
~ ~ ~
(i) ~
COT
ctr~
(ii) t!l.I~ctl~~~
(iii) ~ F-f'q1lTif 31f~ ~ COT ~ ~ ~ 'CfiT.l~f ~ ~ % I
(~) 3RJ: l:f11~f ~ ctf~ ~ ~ ? 3
2. (31)~ ~ ~ ~ CfiTRf1fu CR 3,000 ~. if ~ Cfi«IT% I-m1TIftctr"ffiTffi if 20%, 10
~
Wi ctr "ffiTffiif 10% Cf~ dl.lRoGjqctr "ffiTffiif 10% ctr ~~I~ld % I ~
~
r1~r<.1r~d Cfv:r~ I
~ R ~ '.
-m1TIft"ffiTffi~ "ffiTffiCOT50%, Wi"ffiTffi "ffiTffiCOT30% Cf~ d1.1oGjq
"ffiTffi COT20% % I
DIN P.T.G.
..v
( 10 )
DIN Marks
~~ I ~ Id ffi1ffi crf.&"B~ ~ ~ in 31T'I::I'R1R~ ~ 'ffi'q if 30%ClilCfilTI
m ~ I ~ ~ ~ ~ ~ ~ ~ ~ 'ffi'q ~ .~ ~ it
~.
31Ma CWIT m I . ..
(~) CfiRU~T ~ fenf¥;f (yv:ITCfilffi1ffiwm if cxC.t(IiI R d fcnlfT ~ (y2TT ~ ¥1
ffi1ffiif ~ ~ ~ fcnlfT~ I
(1) .31tR d~I~'1 ~ if ~ -nit in ~ in ~ in ~ 3Tf~ ~ ~ I'
~
(2) ~"B~.~ 1
(3) ~'~ ~ in ~U-5r~jl1R~ 1
~ 1
(4) cqum (~) jq,~17 I
3. (;j:f)m 3RiUT~ 1 ~, 2009 Cfilr(Sl~~1m1 in d~I~'1 ~ ~ ~'q fcnlfTI ~ ~~ 4+3
t
qq ~ 04llIlRq, <9Tffi ~ ~ : =7 ,
'"
q,Ic.j1
. .
.
~
1,00,000 4,50,00,000
~ ~
ffi1ffi
~
l:fR'f~ ~'qCfi ~
~:~ 4,50,00,000
4,50,00,000
~ : 31RP=r~ 45,00,000
405,00,000
~
: 1,44,00,000
.'3J11
~
: d~I~'1 '-IR04c.j 72,00,000
-' -
d~ I~'1 'ffi71'(i 1,60,000 6,21,00,000
~ : 31RP=r~ 60,000 2,16,00,000
1,00,000 4,05,00,000
~ 'ffi'q 45,00,000
.
DIN
( 11 )
DIN Marks
tt :
3lft:rftm ~"t'./11
m~
-B ~
1. ~ ~ Cf21T \R"WIT1 ~ ~ Cffu ~ %1
m ~
-B ~ ~ m ~ %
2. 225 ~. 1
m ~ ~
m
-B ~
3. 3WJT ~ fcn :wrnf, 2009 Cf~ ~ 12,000 *CfiI*lI~iCfiT~
-m
"IDt(f g311, ~ "Rfq:) Cfft Cfilft ~ CfiR1Tf~ ~ ~ Cfi\ ~ 7JGJT1 -qrn 8,000
-B ~ -B %
*CfiI*lI~j CfiT~ "CfIi ~ 3Rf 1
(i) f.p::;f ~ Cfft TJURT ~ :
1. ~ ~ CfiT"Rfq:) 3TICRf
m ~
2. CfiT"Rfq:) 3TICRf
3. 3lJT1lf- f.JTm ~
4. ~~ (Stockout) ~
(ii) aqflm ~~ ~ 1R ~ ~I
(~) ffilTO ~8;lUT ~ q6~'iuf ~ ~ ~ ? "Q;CfiC"JiP1-fi ~ arn~ ~ ~ ~ ~ ~ 5+2=7
%?
aqll~pfl
-B ~
4. (31)"Q;Cfi" CfiI(&I~ aQCfil4 ~ 201 ~ ~ CfiT4 CfiB ~ ~ Cfiq'i:.lln:lIl· CfiT~ 2+1+
% :
2010 Cfft 3lCIT~ ~ ~ f.p::;f fcrcRuT 1+1+
2=7
m ~
Cflq'i:.lRl I ~ 6,400 ~.
m ~
Cflq'i:.lRl II ~Chf1Cfl 180 ~.
m ~
Cflq'i:.lRl III ~ ~ 150 ~.
m ~
Cflq'i:.ll(l IV crcf;it;:r 120 ~.
~ ~ 11· fllql~ q;pf ~ 48 (8 ~ ~fufG;:J,"Q;Cfi~" 11· 6 q;pf ~) ~ 1
TIcrcm: flcldRCfl ~ClCfiI:(1 % 1 ~ ~ 11· CFiW 3R 3iClCfiI:(1 "1tf % 1 ~ f.:Tf~-q.
~fum%
Cflq'i:.lRl Cf21T QIR1Cfl Cf;l 3l~ ~ ~ Cf;l 12 1q;lf~ <1\i1Cfi14 ~
(E.S.I.) -q. Cfilf~ Cf;l 3l~ ~ ~ Cf;l 1.75 SIfd:(ld Cf21T QIf~Cfl Cf;l ~
%
~ Cf;l 4.75 Slft1~ld 1
DIN P.T.O.
IJ...J
( 12 )
DIN Marks
~ ~ ~
dY('lm 1"fUAT :
~
1. ~If~ct> &m~ -B cjl~rCjct> 'TRfR q;1 -urn I 4
..
~
2. ~If~ct>&m ~ f.:Jf~-B~ ~ ~ -urn I
~
3. ct>4-.:11((11'Jjct>I~~ -B~ &m ~ cR"Pft -urn I
4. ~,2010 ~ -B dYct>I-4201 1:R cqrfuf .wi 'ffiTRfI
m
5. dYct>14 ~ 201 q;1~ 'ffiTRf ~ q;1 -qfry40,500 ~. q~ dYn.~~ ~
~
'ffiTRf.(Prime Cost) CfiT50% I
~
(~) f.:p:;frcjcj(u~.~ ~ (1) 'ffiTRfyRcjcf1~n~("qj1;1~, (2) ~ ~ ffi1TC:f 2+2=4
~
Tffufqf~ "S'qffq ~
(~ ~) ~
a:fUT ffi7ffl
.
'09 400 3,125
11{'09 600 3,750
'09 800 4,200
a
'09 1,000 4,375
3Tlffif'09 1,200 4,750
r("j( '09 500 3,440
'09 720 4,000
'09 800 4,200
r( '09 1,000 4,375
'10 900 4,250
'10 800 4,125
l1fif '10 400 3,150
(~) -Q:m(fR ~ ~ ";{p:rf~r(SJ~\iIT~ ffi7ffl~ -Bm ~r4-+ir~(q"j;1~ ~ I 3
DIN
. "
L
(13)
DIN Marks
5. (31) ~ r~rj..j~.sCfi1 ~ 31 ~, '2009 (f~ 31 ~, 2010 en) ~ % : 4+6=10
~
31 l1Rf, 2009 31 ,2010 ..
.
).
~~ 44,00,000 66,00,000
-wf&.rn 27,50,000 38,50,000
-q:cT31f~ (~ -q:cT~~~ ~ )
~ 8,80,000 13,20,000
~~ 17,60,000 8,80,000
~<er ~ 13,20,000 14,85,000
~«1lrCld (1T~ 4,00,000 6,00,000
~
Cf1\ ifi 1fICf~ 4,00,000 5,50,000
1,19,10,000 1,52,85,000
~
~ 44,00,000
. 33,00,000
'~-q:cT ~ 50,60,000 69,30,000
, ..
~ 19,80,000 22,00,000
~<er ~ 17,05,000
11,00,000
~(f~~~ 4,70,000 50,000
1,52,85,000
1,19,10,000
3irdRm ~-q11-t :
(a) ~ ~ r~~CpI ~ ~ 6,00,000 ~. if ~ ~ crtf 2009-10 if
TfGJT ~,
40,000 ~. if ~ ~ ~ I ~ ~ Cfi1 ~ ~ 60,000 ~. % I~ ~ ~
~ crtfif -;p.f~i ~ I
DIN p.T.a.
,
/
"-
t'"y
( 14 )
DIN Marks
~
(b) Cfi""P1~;:f2t2,00,000 ~. ~ ~ ~.~ I 3Wffif¥;1 ~ ~8ffl I
4
1.
ctJI4:(n(1 "{\5'11if Lj~Cld1 Cfi1 ~-'1?f
2. CfiTqT~ ~ (f~ ~ Cfi1~-'1?f I
~
a «if) qft ~ ~ "ffiTR~f..cp;n~ ~? ,jc:.IQ~ul ~ ~~~I~~ I 6
~ ~ m
6. (31) f:r1:1~ 3TI~ 'R 31f~ ..~Cfi (Maximum Permissible Bank 10
m
Finance) qft l1T?ITCfi1 ~ &mf.:Jmfuf l1RCfiI, II (f~ III M~ &mf.:Jmfuf
~.(f~~M~'R~~1
~~ ~ ~ ~4-Ljr\1~i ~
I
~. if ~. if
WG~~ 400 /'
Cfi'O'.IT liTB 800
3R~~ 200 ~ -f.:JflfuliTB 80 .
---..-----
600
,.,
~~~ ~ liTB 360
(~.~~ ~ (~~ ~..ffffi~) 200
~ ~p.+lr(1d) iii 800 3F<T~~ 40
1,400 1,480
~ (Core) ~ ~+-Ljr\1~i380 ~ ~ I
~
«if) ~ ~ ~ cp;n~~? 2
TUN
-
.
.....
L
"
( 15 )
DIN Marks
~
7. (~) ~ ~ Cf)f~'1:R GT ~cpr~yc:n yR~.il\)"j-1I3TI 1R ~ Cfi1: ffi I yR~I\)"j-11 ~ 1R 3+3+
n: " .;. .:: "'-A. -A ~ ..,;:,...;,:4=10
12,00,000 ~. 'O2.TTy ~1\)"j-11<SII1R 18,00,000 ~. q, 1:[\311~ q,1 ~Ict~~cpcll Q I Ci,1.,1 4
~
yR~I\)"j-1I3TI "B 5 ern 0Cf) ~ m<nI
yr(~I\)"j-11 ~ "B 4,00,000 ~. 1,;{T'I<r::rf'O2.TTqf~~I\)"j-11m "B 5,80,000 ~. 1,;{TI<r::rfI
~
i~ qfr 'ffillO10% I(i) ~~ cffl'BR ll~ Rf~, (ii) cffl'BR ll~ mWcn M~ 'O2.TT
(iii) 31RfRcn 1,;{~ M~ &RT~ cpir\)"jl.~!. ~ yR~I\)"j-11~ 1,;{T~r~cpdelft ~"
~ ~
1 ~. \1'tTSf)~ : 8 cr:IT0Cf)1,;{T'=fc(ff;<n\jffi'fJ Cf)fcffl'BR ll~ 10%, 18% 20%
~ ~
"B Sf)~: 3.791, 3.127 2.991 I ..
2
IC~)'~ i~1 rq-ctl~-11~R ~I
.
.
"
DIN