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From the following data, calculate the value of purchases of raw materials:
Raw material consumed $= \text{Rs. }26{,}500$; Closing stock $= \text{Rs. }4{,}500$; Opening stock $= \text{Rs. }3{,}000$.
Using the raw material formula:
$\text{Purchases} = \text{Consumption} + \text{Closing Stock} - \text{Opening Stock}$
$= 26{,}500 + 4{,}500 - 3{,}000 = \mathbf{Rs.\ 28{,}000}$
Opening stock plus purchases minus closing stock equals consumption. Rearranging: Purchases $=$ Consumption $+$ Closing Stock $-$ Opening Stock.
Given: Quick (acid-test) ratio $= 2.0$; Current assets $= \text{Rs. }5{,}000$; Inventory $= \text{Rs. }2{,}000$; Prepaid expenses $= 0$. Find the value of current liabilities.
The Quick Ratio formula is:
$\text{Quick Ratio} = \dfrac{\text{Current Assets} - \text{Inventory} - \text{Prepaid Expenses}}{\text{Current Liabilities}}$
$2.0 = \dfrac{5{,}000 - 2{,}000 - 0}{\text{CL}} = \dfrac{3{,}000}{\text{CL}}$
$\text{CL} = \dfrac{3{,}000}{2.0} = \mathbf{Rs.\ 1{,}500}$
The quick ratio excludes inventory and prepaid expenses from current assets since these are less liquid. Dividing quick assets by the ratio gives current liabilities.
Given the system of equations:
$x = 2y + 3$
$y = -2$
Compare the two quantities:
Column A: $x$
Column B: $-1$
Substitute $y = -2$ into the first equation:
$x = 2(-2) + 3 = -4 + 3 = -1$
So Column A is $-1$ and Column B is $-1$.
Therefore, the two quantities are equal, making option C the correct answer. However, based on the answer key shown as B, let me verify: if the answer is B (Column B is greater), then there may be an error in my reading. Re-checking: $x = 2(-2) + 3 = -1$, so $x = -1 = $ Column B. They are equal.
A patient with chronic obstructive pulmonary disease (COPD) is admitted in respiratory distress. Why should high-flow oxygen (>2–3 L/min) be used cautiously in COPD patients?
In healthy individuals, breathing is driven by rising PaCO2. However, in patients with chronic COPD:
- They are chronically hypercapnic (high CO₂) and their chemoreceptors become desensitized to CO₂
- Their primary breathing stimulus becomes hypoxia (low O₂) — the hypoxic drive
If high-flow O₂ is administered:
- Hypoxia is corrected → hypoxic drive is removed
- The patient's respiratory effort decreases → CO₂ retention worsens (hypercapnia)
- Can lead to CO₂ narcosis and respiratory arrest
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