Amount of net purchase can be calculated as follow:

(A) Purchase of direct material add trade discount less purchase return add carriage inward less other material handling cost
(B) Purchase of direct material less trade discount l add purchase return add carriage inward less other material handling cost
(C) Purchase of direct material less trade discount less purchase return less carriage inward add other material handling cost
(D) Purchase of direct material less trade discount less purchase return add carriage inward add other material handling cost

Under Halsey premium plan, if the employee completes his job in less than the standard time fixed for the job, he is given:

(A) Only wages for the actual hours taken
(B) Wages for the actual hours taken plus bonus equal to one half of the wage of the time saved
(C) Wages for the actual hours taken plus bonus equal to one third of the wage of the time saved
(D) Only the bonus equal to one half of the time saved

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