Solution to Question 1

Basic Salary of Employee per month = Rs 20,000

Allowances = Rs 10,000
Gross Salary per month = Rs 30,000
Gross Salary per year = 30,000 * 12 = Rs 360,000
Working days per month = 22
Working days per year = 22 * 12 = 264
Usual casual leaves per year = 18 days
Usual earned leaves per year = 18 days
Usual sick leaves per year = 12 days

Cost of casual leaves = (18 / 264) * 360000 = Rs 24,545.45

Cost of earned leaves = (18 / 264) * 360000 = Rs 24,545.45

Cost of sick leaves = (12 / 264) * 360000 = Rs 16,363.64

Total cost of leaves = Rs 65454.54

Cost of leaves as %age of annual salary = (65454.54 / 360000) * 100

= 0.1818 * 100

Cost of leaves as %age of annual salary = 18.18 %

Solution to Question 2

A =

A-1 = adj A / |A|

= / (3*3 - 4*2)

= / (9 - 8)

= /1
 =

A-1 =

A A-1 =

AA-1 = = I2