ITPEC IP April 2024 Question 68
ITPEC IP April 2024 — Question 68 of 100
Preparing 100 lunch boxes requires 6,000 grams of meat. Each box contains five dumplings, so 100 boxes require 100 × 5 = 500 dumplings. Each dumpling uses 20 grams of stuffing, giving 500 × 20 = 10,000 grams of stuffing.
The recipe for 100 grams of stuffing contains 60 grams of meat, so meat is 60% of the stuffing. Therefore, the required meat is 10,000 × 60 ÷ 100 = 6,000 grams. With no ingredient loss and no other meat dish, no additional adjustment is needed.
Answer (c)
Why not others:
- (a) 1,200 is the meat for only 100 dumplings, not 100 boxes
- (b) 3,000 incorrectly uses half the required amount
- (d) 30,000 overstates the ingredient scaling
Key rule: Expand the bill of materials level by level: finished products → component units → intermediate material → raw ingredient proportion.
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