POST UTME NILE UNIVERSITY 2019 Commerce | Objective

Practice these randomly selected questions to test your readiness.

Question 1
A company has a production capacity of 10,000 units per month. It sells 8,000 units at ₦200 per unit and 2,000 units at ₦300 per unit. Calculate the total revenue.
A. ₦2,400,000
B. ₦2,600,000
C. ₦2,800,000
D. ₦3,000,000
Question 2
A business organization is considering the use of a risk management strategy that involves transferring risk to a third party. What is the purpose of this strategy?
A. To reduce the company's risk exposure
B. To increase the company's risk exposure
C. To transfer the risk to a third party
D. To reduce the company's costs
Question 3
A company has a market share of 30% in the industry. If the company wants to increase its market share by 5%, what is the new market share?
A. 35%
B. 40%
C. 45%
D. 50%
Question 4
A sole trader, Mr. Ade, sells goods worth ₦250,000 in a month. His expenses are 20% of the sales value. Calculate the profit made by Mr. Ade.
A. ₦50,000
B. ₦60,000
C. ₦62,500
D. ₦65,000
Question 5
A firm is considering the purchase of a new machine that costs ₦3 million. The machine is expected to last for 5 years and generate annual savings of ₦800,000. The firm's cost of capital is 12% per annum. What is the payback period of the new machine?
A. 2 years
B. 3 years
C. 4 years
D. 5 years
Question 6
A consumer purchases a product with a recommended retail price of ₦5,000. If the consumer is offered a discount of 10% and a cashback of 5%, what is the final amount paid by the consumer?
A. ₦4,250
B. ₦4,375
C. ₦4,500
D. ₦4,625
Question 7
A company is considering two different marketing strategies for its new product. Strategy A involves a high level of advertising and promotion, while Strategy B involves a low level of advertising and promotion. Which of the following is a potential advantage of Strategy A?
A. Increased brand awareness
B. Decreased production costs
C. Improved product quality
D. Increased customer loyalty
Question 8
A company's sole trader has a business income of ₦500,000 and expenses of ₦380,000. Calculate the sole trader's profit before tax.
A. ₦120,000
B. ₦130,000
C. ₦140,000
D. ₦150,000
Question 9
A company is considering the introduction of a new product line. The product line requires an initial investment of ₦6 million and is expected to generate annual profits of ₦2.5 million for the next 6 years. The company's cost of capital is 12% per annum. What is the payback period of the new product line?
A. 4 years
B. 5 years
C. 6 years
D. 7 years
Question 10
A company's sole trader has a business income of ₦400,000 and expenses of ₦280,000. Calculate the sole trader's profit before tax.
A. ₦120,000
B. ₦130,000
C. ₦140,000
D. ₦150,000
Question 11
A sole trader operates a business with an annual turnover of ₦500,000. The business has a profit of ₦150,000. If the sole trader's drawings are ₦100,000, what is the business's net profit?
A. ₦50,000
B. ₦75,000
C. ₦100,000
D. ₦125,000
Question 12
A company is considering the introduction of a new product line. The product line requires an initial investment of ₦5 million and is expected to generate annual profits of ₦2 million for the next 5 years. The company's cost of capital is 10% per annum. What is the net present value (NPV) of the new product line?
A. ₦8,000,000
B. ₦10,000,000
C. ₦12,000,000
D. ₦15,000,000
Question 13
A company has a share capital of ₦1,000,000, divided into 100,000 ordinary shares of ₦10 each. If the company issues 20,000 shares at a premium of ₦5 per share, what is the total amount received from the issue of shares?
A. ₦200,000
B. ₦250,000
C. ₦300,000
D. ₦350,000
Question 14
In a production system, the Law of Diminishing Returns states that as the quantity of a variable input increases, the marginal product of that input will eventually decrease. However, this law does not apply to all production systems. Which of the following production systems is an exception to the Law of Diminishing Returns?
A. A perfectly competitive market
B. A perfectly inelastic market
C. A perfectly elastic market
D. A monopolistically competitive market
Question 15
A business organization is considering the use of a just-in-time inventory system. What are the benefits of this system?
A. Reduced inventory costs, improved product quality, and increased customer satisfaction
B. Increased inventory costs, reduced product quality, and decreased customer satisfaction
C. No change in inventory costs, product quality, or customer satisfaction
D. Reduced inventory costs, decreased product quality, and decreased customer satisfaction

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