Numerical Reasoning Test 1 Nlng Job

From the chart, the total IT spending in Year 4 increases to a higher value in Year 5 by a fixed absolute amount of 5 million.
The increase from Year 4 to Year 5 is £15 million when the spending on hardware, software and consulting are added together.
Applying the same absolute increase to the Year 5 total gives the Year 6 projection.
Year 5 total spending = 45 + 30 + 20 = 95.
Adding the total increase of 15 million leads to a projected total of:
£95 + £15 = 110 million for Year 6.

Make Fit Ltd’s consultancy income for Years 1, 2 and 3 = 290 + 180 + 260 = £730
Pure Gap plc consultancy income for Years 1, 2 and 3 = 230 + 310 + 300 = £840
Difference = £840 - £730 = £110 * £10,000 = £1,100,000

From the chart, IT consulting increases by £5 million between Year 4 and Year 5, so statement A is true.
IT consulting in Year 5 match the value in Year 2, making statement B the true.
IT software clearly exceeds IT consulting in Year 5, making statement C true.
IT hardware shows a slight decline over this period, so statement D is also true.
Therefore D. None of these

Year 1: 290 + 230 = 520 * 10,000 = 5,200,000
Year 2: 180 + 310 = 490 * 10,000 = 4,900,000
Year 3: 260 + 300 = 560 * 10,000 = 5,600,000
Year 4: 320 + 290 = 610 * 10,000 = 6,100,000
Only Year 4 satisfy the condition given in the question.

From the chart, Pure Gap sale was 310.
A double of this would be 620.
Combining with Make Fit would give 620 + 180 = 800.
So we look for what fraction of make profit in Year 2 would result in the combined profit of 800.
Let the fraction be x,
Such that 180x = 800.
x $ = \dfrac{800}{180} = \dfrac{40}{9}$

The target labour cost is £175,000 while the actual labour cost is £166,000.
The discrepancy is therefore £9,000.
Halving this discrepancy means labour costs will increase by:
\(\dfrac{9,000}{2} = 4,500\).
An increase in labour costs directly reduces gross profit by the same amount, since all other factors remain unchanged.
Therefore, gross profit will fall by £4,500.

January’s actual gross profit is £36,521.
A 1.5% increase gives February’s target gross profit as:\[36,521 \times 1.015 = 37,069\]Total monthly costs remain constant at:\[166,000 + 36,000 = 202,000\]Required net turnover is therefore:\[37,069 + 202,000 = 239,069\]Since sales tax is 14%, net turnover represents 86% of sales turnover:\[\text{Sales turnover} = \frac{239,069}{0.86} \approx 277,987\]This is the required sales turnover for February.

The UK January sales turnover is £277,350.
Using the ratio American:UK = 4:5, American sales are:\[\frac{4}{5} \times 277,350 = 221,880\; (£)\]Converting to dollars at an exchange rate of 1.6\$ to the £ gives:\[221,880 \times 1.6 = 355,008\]\$
This is the January sales turnover for American operations.

January labour costs are £166,000 for 80 employees.
The monthly cost per permanent employee is:\[\frac{166,000}{80} = 2,075\]This corresponds to an annual salary of £24,900 per permanent employee.
The interim staff earn £36,000 per year, which is £3,000 per month.
The increase per replaced employee is therefore:\[3,000 - 2,075 = 925\]For 20 employees, the total increase in monthly labour costs is:\[20 \times 925 = 18,500\]Hence, labour costs will rise by £18,500 in February.

January’s gross profit target is £63,500.
A 40% increase in February gives:\[63,500 \times 1.40 = 88,900\]A 25% decrease in March gives:\[88,900 \times 0.75 = 66,675\]Expressed in thousands of pounds:\[66,675 \approx 66.7\]This is the March gross profit target in £1,000s.