KPMG Classic Numerical Tests Solutions

Classic Numerical Tests Solutions Classic 24 Solutions Question One

01. E

02. C

03. B

04. E

Question Two

05. C

06. A

07. A

08. D

Question Three

09. E

10. A

11. C

12. E

Question Four

13. G

14. B

15. E

16. C

Question Five

17. C

18. F

19. D

20. B

Question Six

21. E

22. G

23. A

24. A

Question One

1.

The actual number of calls of calls taken per hour in Region SW = Number of Permanent of Permanent Staff × Staff × Average Number of calls of calls for Permanent Staff + Staff + Number of Temporary of Temporary Staff × Staff × Average Number of calls of calls for Temporary Staff = 200 per. staff staff × × 28 calls/per. staff staff + + (300‐200) tem. staff staff × × 25 calls/tem. staff = 8,100 (number of of calls calls in Region SW) The Target Number of calls= of calls= The actual number of call of call in SW/(1‐10%) = 8,100 calls / 90%=9,000 (calls)

2.

Increased number of calls of calls = Total number of calls of calls in Region NW × 6% = (Number of Permanent of Permanent Staff × Staff × Average Number of calls of calls for Permanent Staff + Staff + Number of Temporary of Temporary Staff × Staff × Average Number of calls of calls for Temporary Staff) × 6% = [(250 per. staff staff × × 20 calls/per. staff staff + + (550‐250) tem. staff staff × × 16 calls/tem. staff] × 6% = 588 (calls)

3.

Ratio of of per. per. staff staff to to tem. staff staff in in Region E = 300 : (500‐300) = 3 : 2 Total number of staff of staff in in Region SE = 400 Since the Ratio (3:2) are used in Region SE Permanent Staff Staff in in SE = 400 × [3: (3+2)] = 240 (staff) Temporary Staff Staff in in SE = 400 × [2: (3+2)] = 160 (staff) Difference in number of call of call = Total number of calls of calls (before) – (before) – Total number of calls of calls (after) = [240 per. staff staff × × 30 calls/per. staff staff + + 160 tem. staff staff × × 18 calls/tem. staff] ‐ [150 per. staff staff × × 30 calls/per. staff staff + + (400‐150) tem. staff staff × × 18 calls/tem. staff] = 1,080 (staff) 1

Classic Numerical Tests Solutions

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4.

Number of calls handled per hour by permanent staff = Number of Permanent Staff × Average Number of calls for Permanent Staff Regions

Calculations

Results

HW

250 per. staff × 20 calls/per. staff

5,000 staff

NE


3,300 staff

E


5,400 staff

SW


5,600 staff

SE


4,500 staff

Question Two

5.

Combined sales target to all three destinations = Sales target to Hopworth + Sales target to Jumpford + Sales target to Skipdown = 43,200 + 80,000 + 16,000 = 139,200 (GBP) Sales target increased 5% = 139,200 × (1+5%) = 146,160 (GBP) Total amount of revenue for Week 1 and Week 2 = Three destinations revenue in Week 1 + Three destinations revenue in Week 2 = 11,232 + 21,600 + 4,160 + 12,096 + 19,200 + 4,640 = 72,982 (GBP) Total amount of revenue remains to be earned = 146,160 – 72,982 = 73,232 (GBP)

6.

Total amount of revenue to sell 120 tickets per week to Skipdown = Average price per tickets × Number of tickets = 40 per ticket × 120 tickets/week × 4 weeks = 19,200 (GBP) Percentage of revenue target for skipdown increase = [Sales target (after) – Sales target (before)] / Sales target (before) × 100% = (19,200‐16,000) / 16,000 × 100% = 20%

7.

Fewer tickets to Hopworth need to be sold = Difference in (Sales target / average ticket price) = 43,200 / 48 per ticket – 44,000 / 50 per ticket = 20 (tickets) 2


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8.

Number of coach journeys = 4‐week sales target to Jumpford / Average price per ticket / Number of seats = 80,000 / 50 per ticket / 25 seats per coach = 64 (journeys)

Question Three

9.

Percentage growth in total number of commuters between July and September = (2.50‐2.40) / 2.40 × 100% = 4.17% Percentage growth in train commuters between July and September = (1.10‐1.08) / 1.08 × 100% =1.85% Total number of commuters in November = Total number of commuters in Sept. × (1+Percentage growth in total number of commuters between July and September) = 2.50 × (1+4.17%) = 2.60 (millions) Total number of train commuters in November = Total number of train commuters in Sept. × (1+Percentage growth in total number of train commuters between July and September) = 1.10 × (1+1.85%) = 1.12 (millions) Number of non‐train commuters in November = 2.60 – 1.12 = 1.48 (millions)

10. Number of train commuters in October = 1.70 (millions) Number of non‐train commuters in October = (3.20‐1.70) = 1.50 (millions) Number of difference = 1.70 – 1.50 = 0.20 (million) 11.

Number of rail commuters in November = 1.70 – 0.30 = 1.40 (millions)

3


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Number of rail commuters did not use “Metro train” service in November = Number of train commuters in November × (1‐“Metro train” rate) = 1.40 × (1‐15%) = 1.19 (millions) 12.

Number of train commuters did not use “Metro train” service = Number of train commuters in July × (1‐“Metro train” rate) = 1.08 × (1‐20%) = 0.864 (million) Percentage of commuters travelled by train during July but did not use “Metro train” service = Number of train commuters did not use “Metro train” service / Total number of commuters = 0.864 / 2.40 × 100% = 36%

Question Four

13.

Productions in Period 1 if no overtime was worked = Average number of employees per 4‐week period × Production × Working weeks × 4 weeks = 70 employees per period × 3 units per person per hour × 40 hours per week × 4 weeks = 33,600 (units) Productions in Period 2 if no overtime was worked = Average number of employees per 4‐week period × Production × Working weeks × 4 weeks = 50 employees per period × 3 units per person per hour × 40 hours per week × 4 weeks = 24,000 (units) Difference in units produced between Period 1 and 2 = 33,600 – 24,000 = 9,600 (units)

14.

Total pay bill for Period 2 = Total basic payments + Total overtime payments = 50 employees per period × 40 hours per week × 4 weeks × 6 GBP per hour + 50 employees per period × 4 hours per week × 4 weeks × 10 GBP per hour = 56,000 (GBP)

15.

Number of increased workforce in Period 4 = Reduced number of units produced per hour / Actual number of units produced per person per hour = (3.0‐2.4) units per person per hour × 40 employees / 2.4 units per person per hour = 10 (employees)

4


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16.

Number of reduced units in Period 3 and 4 = Total employees in Period 3 and 4 × Production × Reduced working week × 4 weeks = (55+40) employees × 3 units per person per hour × (40‐38) hours × 4 weeks = 2,280 (units)

Question Five

17.

Value of Thai Baht for 100 Euros in Year 2 = 100 (EUR) × 61.8 (THB/GBP) / 1.62 (EUR/GBP) = 3,814.81 (Thai Baht) Remaining amount of Thai Baht = 8,000 – 3,814.81 = 4,185.19 (Thai Baht) Value of GBP for the Remaining amount of Thai Baht = 4,185.19 (THB) / 61.8 (THB/GBP) = 67.72 (GBP)

18.

Value of Euros for 1,000 GBP purchased in Year 1 = 1,000 (GBP) × 1.52 (EUR/GBP) = 1,520 (EUR) Value of the amount of Euros in Hong Kong Dollars (HKD) in Year 2 = 1,520 (EUR) ×11.1 (HKD/GBP) / 1.62 (EUR/GBP) = 10,415 (HKD)

19.

Change in value of THB in relation to GBP = (Value in Year 2 – Value in Year 1) / (Value in Year 1) × 100% = [(1/61.8)‐(1/65.4)] / (1/65.4) × 100% = 5.8%

20. Change in value in relation to GBP between Year 1 and Year2 Currency

Calculations (×100%)

Percentage (Absolute Value)

Euro

(1/1.62‐1/1.52)/(1/1.52)

6.17%

US Dollar

(1/1.43‐1/1.60)/(1/1.60)

11.89%

Japanese Yen

(1/187‐1/158)/(1/158)

15.51%

Australian Dollar

(1/2.72‐1/2.55)/(1/2.55)

6.25%

Thai Baht

(1/61.8‐1/65.4)/(1/65.4)

5.83%

Hong Kong Dollar

(1/11.1‐1/12.3)/(1/12.3)

10.81%

Malaysian Ringgit

(1/5.44‐1/7.62)/(1/7.62)

40.07%

5


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Question Six

21.

Percentage increase in the amount of mined ore, from Year 1 to Year 5 = (Amount of mined ore in Year 5 ‐ Amount of mined ore in Year 1) / (Amount of mined ore in Year 1) = (150‐110) / 110 × 100% = 36%

22.

Amount of ore mined = Total cost / Gold price / Amount of gold milled from ore = 1,000,000 (GBP) / 8.00 (GBP per gm) / 5.0 (gms/tonne) = 25,000 (tonnes)

23.

Increased in price of gold between Year 4 and Year 5 above that accounted for by inflation = Gold price in Year 5 – Gold price in Year 4 × (1+inflation rate) = 10.50 – 9.50 × (1+10%) = 0.05 (GBP)

24.

Financial returns per thousand tonnes of ore mined = Amount of gold milled from ore × Gold price Year

Calculations

Results

2001

1,000 tonnes/thousand tonnes × 7.2 gms/tone × 7.80 GBP/gm

56,160 GBP

2002


40,000 GBP

2003


70,000 GBP

2004


72,200 GBP

2005


73,500 GBP

2006


74,000 GBP

6


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KPMG Classic Numerical Tests Solutions

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