X of Kolkata sends out goods costing 300,000 to Y of Mumbai
at cost + 25%.
Consignor’s expenses Rs 5000. 1/10th of the goods were lost
in transit. Insurance claim
received Rs 3000. The net loss on account of abnormal loss
is
(a) Rs.27,500
(b) Rs.25,500
(c) Rs.30.500
(d) Rs.27,000

Answer Posted / harikaatteli

Goods sent 300000 Lost - 300000*10/100 = 30000 ( Abnormal Loss) For abnormal loss u need to add Consignor's expensess i.e for 30000 which is lost. So 5000/300000*30000 = 500. Total Abnormal loss is 30500 - 3000( Claim) = 27500.00

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