Government of Karnataka

Department of Technical Education

Board of Technical Examinations, Bangalore

Course Title: ESTIMATION AND COSTING

Course Code:
Scheme (L:T:P) : 4:0:0 Total Contact Hours: 52
15ME61T
Type of Course: Lectures, Core/ Elective:
Credit :04
Self Study & Quiz Core
CEE:25 Marks SEE:100 Marks
Prerequisites: Knowledge of Mathematics, Work shop technology, Machine Tool
Technology

Course Objectives:

This course will also help in developing the skills required in Estimate production/operation
cost for budgeting and analysis.

Course Outcomes:

On successful completion of the course, the students will be able to attain CO:
CL Linked Teaching Hrs
Course Outcome PO
Understand the concept of estimation
CO1 and costing. Analyze the concept of R/U/A/Ev 1,2 08
depreciation cost.
Know the components of costing and
CO2 R/U/A/Ev 1,2 10
Determine material cost of simple
machine components.
Ability to estimate the various 1,2
CO3 R/U/A 10
machining operations.
Ability to estimate the various 1,2
CO4 U/A 09
Welding & Sheet metal components.
CO5 Ability to estimate the various Forging 1,2 09
U/A
& Foundry Shop components.
CO6 Understand the concept of Process 06
costing, and types of Budget, and 1,2
U
familiarize with accounting
terminology.
Total sessions 52

Legend: R: Remember U: Understand A: Application An: Analysis

Directorate Of Technical Education Karnataka StateMECH 15ME61T

COURSE-PO ATTAINMENT MATRIX

Course Programme Outcomes

1 2 3 4 5 6 7 8 9 10
ESTIMATION
1 3 0 0 0 0 0 0 0 0
AND COSTING
Level 3- Highly Addressed, Level 2-Moderately Addressed, Level 1-Low Addressed.
Method is to relate the level of PO with the number of hours devoted to the COs which address the given PO.
If >40% of classroom sessions addressing a particular PO, it is considered that PO is addressed at Level 3
If 25 to 40% of classroom sessions addressing a particular PO, it is considered that PO is addressed at Level 2
If 5 to 25% of classroom sessions addressing a particular PO, it is considered that PO is addressed at Level 1
If < 5% of classroom sessions addressing a particular PO, it is considered that PO is considered not-addressed

COURSE CONTENT AND BLUE PRINT OF MARKS FOR SEE

Unit Hour Questions to be Marks weightage
No Unit Name set for weightage (%)
SEE/Marks

R U A
Introduction to Estimation &
1
08 5 5 10 20 13.79
costing

Estimation of materials cost 10 5 20

2 5 30 20.68
Estimation of Cost in machine
10 10 20
3 shop 5 35 24.16

Estimation of Cost in Welding

4
09 - 5 20 25 17.24
& Sheet metal shop

Estimation of Cost in Forging

09 5 20
5 shop & Foundry Shop - 25 17.24

Process costing & Accounting

6
06 - 10 - 10 6.89

Total 52 15 40 90 145 100

Legend: R; Remember, U: Understand A: Application

UNIT I: INTRODUCTION TO ESTIMATION & COSTING 08 Hrs
Estimation - Definition, Importance and Aims- Qualities and functions of an Estimator-
Source of errors in estimation- Constituents of Estimation- Costing - Definition and Aims -
Difference between costing and estimating- - Depreciation and obsolescence: Definition, types,
different methods of calculating depreciation- numeric examples.
UNIT II: ESTIMATION OF MATERIALS COST 10 Hrs
Material - Direct material, indirect material and examples- Calculation of Material cost -
Labour - direct, indirect labour and examples - Calculation of labour cost - Expenses - direct,
indirect expenses and examples- Classification of expenses - factory, administrative, selling
and distribution expenses - Fixed and variable expenses - Components of cost - prime cost,
factory cost, office cost, total cost - Block diagram to show the relationship between elements
and components of cost -Determination of selling price - Break even analysis - break event

Directorate Of Technical Education Karnataka StateMECH 15ME61T

chart, diagram to illustrate break event point-Estimation of materials cost of step pulley,
spindle lathe centre, Rivets, Fly wheel, Crankshaft, Chain link, Wedge and Gib-headed key.

UNIT III: ESTIMATION IN MACHINE SHOP 10 Hrs

The terminology associated with machine shop estimation- Definition of cutting speed, feed,
depth of cut- Procedure of estimating cost of machined part for following operations: Lathe
operations (Facing, outside/inside turning, boring, drilling on lathe, grooving and threading).
Drilling operations (Drilling, reaming, tapping)-Shaping operations- Milling operations (Face
milling, side and face cutting, end milling)- Cylindrical grinding operations (Plain cylindrical
grinding)- For given machined part, estimate material cost and machining cost.

UNIT IV: ESTIMATION IN WELDING & SHEET METAL SHOP 09 Hrs

Estimation in welding shop - gas welding cost, arc welding cost - production cost of given
welding job- the types of welding costs- the factors affecting the welding cost.
Estimation in sheet metal shop - Sheet material and gauge number, Sheet metal joints -
Estimate the material required for preparation of container open on one side, Cylindrical
drum, funnel and tray.
UNIT V: ESTIMATION IN FORGING SHOP & FOUNDARY SHOP 09 Hrs

Cost terminology associated with forging shop- The procedure for calculating material cost of a
product for forging shop- Procedure for estimating forging cost- forging losses to be considered
while estimating -Estimation of forging cost.
Estimation in foundry shop-pattern allowances- The procedure for calculating material cost of a
product for foundry shop - Procedure for estimating cost of pattern making. -Procedure for
estimating foundry cost of components such as C.I pulley and C.I. Wheel and estimate foundry
cost.
UNIT VI: PROCESS COSTING & ACCOUNTING 06 Hrs

Process & Job Costing -Characteristics -Principles -Procedure for Process costing.
Wages-types, Incentives-types, Budget-Types, Accounting terminology like -book value-Net
Present Value-Work in progress- Gross Domestic Product (GDP)-balance sheet-Tendering-
manual tendering and e-tendering.

 TEXT BOOKS

Sl.No. Title of Books Author Publication

Mechanical estimation T.R.Banga and S.C.Sharma Khanna publishers
1. and costing

2. Mechanical Estimation Malhothra -

Industrial Organisation T.R.Banga and S.C.Sharma Khanna publishers
3 and Engineering
Economics
4. Mechanical Estimation NITTTR Chennai NITTTR Chennai
Mechanical costing and Singh and Khan Khanna Publishers
5 estimation.
Process planning & cost M.Adithan New age International
6
estimation

Directorate Of Technical Education Karnataka StateMECH 15ME61T

LIST OF SOFTWARES/ LEARNING WEBSITES:

i. http://calculatoredge.com/index.htm#mechanical

SPECIAL INSTRUCTIONAL STRATEGIES

UNIT NO UNIT NAME STARATEGIES

Introduction to Estimation & Lectures, Discussions Presentations
1 costing

Estimation of materials cost Demonstration of method to estimate cost

2 taking live demonstration at work shop place,
steps based handouts
Estimation of Cost in machine shop Demonstration of method to estimate cost
3 taking live demonstration at work shop place,
steps based handouts
Estimation of Cost in Welding & Demonstration of method to estimate cost
4 Sheet metal shop taking live demonstration at work shop place,
steps based handouts
Estimation of Cost in Forging shop Demonstration of method to estimate cost
5 & Foundry Shop taking live demonstration at work shop place,
steps based handouts
6
Process costing& budget Discussions, real life industries situation,
industrial visits

SUGGESTED LIST OF STUDENT ACTIVITYS

Note: the following activities or similar activities for assessing CIE (IA) for 5 marks (Any one)
 Each student should do any one of the following type activity or similar activity
related to the course and before take up, get it approved from concerned Teacher and
HOD.
 Each student should conduct different activity and no repeating should occur

1 Collect the finished parts from industries/market/scrap merchants Measure the dimensions
and prepare production drawings of the parts using A4 size paper. Estimate the material cost
2 Welding estimation:
a. Determine raw material volume for all welded parts.
b. Select welding rod to be used. Estimate quantity of welding rod required.
c. Determine material and consumables costs.
d. For each part, estimate welding cost. Show the assumptions and steps followed to
estimate welding cost.
e. Derive total cost of the part.
3 Casting estimation:
a. Determine raw material volume for all casted parts (Determine input weight, cut weight,
net weight, losses etc.).
b. Prepare pattern drawings (production drawings with all dimensions, surface finishes,
allowances, etc.) for all parts.
c. Estimate pattern cost.
d. Determine material and consumables costs.
e. For each part, estimate casting cost. Show the assumptions and steps followed to estimate
casting cost.
f. Derive total cost of the part.
4 Forging estimation:

Directorate Of Technical Education Karnataka StateMECH 15ME61T

 a. Determine raw material volume for all forged parts.
b. Prepare die drawings (production drawings with all dimensions, surface finishes,
allowances, etc.) for all parts.
c. Estimate dies cost.
d. Determine material and consumables costs.
e. For each part, estimate forging cost. Show the assumptions and steps followed to estimate
forging cost.
f. Derive total cost of parts.
5 Machining estimation:
a. Determine raw material volume for all machined parts.
b. For each part, tabulate operation, cutting tool/s to be used and cutting parameters (speed,
feed and depth of cut) to be used.
c. Estimate raw material cost.
d. For each part, estimate machining cost. Show the assumptions and steps followed to
estimate machining cost.
e. Derive total cost of parts

Course Assessment and Evaluation Scheme:

What To When/Where Max Evidence Course outcomes

who (Frequency in the Marks collected
m course)
Direct CIE IA Three IA
Assessment tests(Average of
20 Blue books 1,2,3,4,5,6
Students

three tests will be

computed)
Student activities 05 Activity sheets 1,2,3,4,5,6
SEE End End of the course Answer scripts
100 1,2,3,4,5,6
Exam at BTE
Indirect Student Middle of the
1,2,3
Assessment Feedback on course Feedback forms
Delivery of course
course
Students

End of End of the course 1,2,3,4,5,6

Course Effectiveness of
Survey Delivery of
Questionnaires
instructions &
Assessment
Methods
CIE- Continuous Internal Evaluation SEE- Semester End Examination

Note: I.A. test shall be conducted for 20 marks. Average marks of three tests shall be rounded off to
the next higher digit.

Note to IA verifier: The following documents to be verified by CIE verifier at the end of semester

1. Blue books ( 20 marks)

2. Student suggested activities report for 5 marks evaluated through appropriate rubrics.
3. Student feedback on course regarding Effectiveness of Delivery of instructions & Assessment
Methods

Directorate Of Technical Education Karnataka StateMECH 15ME61T

  MODEL OF RUBRICS /CRITERIA FOR ASSESSING STUDENT ACTIVITY

RUBRICS MODEL

RUBRICS FOR ACTIVITY( 5 Marks)

Unsatisfactory Developing Satisfactory Good Exemplary Student

Dimension
Score
1 2 3 4 5
Collects very Collect much Collects Collects a Ex:
Does not collect
limited information; some basic great deal of
Collection any information
information; but very information; information; 4
of data relating to the
some relate to limited relate most refer to all refer to
topic
the topic to the topic the topic the topic
Does not perform Performs all
Fulfill Performs very Performs
any duties Performs very duties of
team’s roles little duties but nearly all 5
assigned to the little duties assigned
& duties unreliable. duties
team role team roles

Rarely does Usually does Always does

Normally
Shares Always relies on the assigned the assigned the assigned 3
does the
work others to do the work; often work; rarely work without
assigned
equally work needs needs having to be
work
reminding reminding reminded.

Usually does Talks good;

Is always talking; Listens, but
Listen to most of the but never Listens and 2
never allows sometimes
other Team talking; rarely show interest speaks a fair
anyone else to talk too
mates allows others in listening amount
speak much
to speak others

Average / Total marks=(4+5+3+2)/4=14/4=3.5=4

Note: This is only an example. Appropriate rubrics/criteria may be devised by the
concerned faculty (Course Coordinator) for assessing the given activity.

Directorate Of Technical Education Karnataka StateMECH 15ME61T

 MODEL QUESTION PAPER (CIE)
Test/Date and Time Semester/year Course/Course Code Max Marks

ESTIMATION &
Ex: I test/6 th weak of VI SEM
COSTINNG 20
sem 10-11 Am
Year: 2016-17 Course code:15ME61T

Name of Course coordinator : Units:1,2 Co: 1,2

Note: Answer all questions

Question MARK
Question CL CO PO
no S

1 Define estimation. List the aims of estimating 05 U 01 2

2 Name the various components of cost. Give brief descriptions of

05 R 02 2
the component.

3 A machine was purchased for Rs 30000/-. The cost of erection

charges was Rs 10000/- , the estimated life of the machine was 20
years. The scrap value at the end of useful life was Rs 8000/-.
Determine the rate of depreciation per year by straight line 10 A 01 1,2
method. After 10 years the machine underwent major repairs and
the repair cost was Rs 6000/- .What will be the new rate of
depreciation per year.

Directorate Of Technical Education Karnataka StateMECH 15ME61T

 MODEL QUESTION PAPER
VI- Semester Diploma Examination
Course Title: ESTIMATION & COSTINNG

Time: 3 Hours] [Max Marks: 100

Note: Answer any SIX from Part A and any SEVEN from Part B

PART-A 6x5=30 marks

1. Define estimation. Mention the aims of estimating

2. Explain the Straight line method of calculating depreciation
3. Name the various components of cost. Give brief descriptions of the component.
4. Distinguish between fixed and variable overhead
5. Define cutting speed, feed, depth of cut for lathe operations
6. Explain the Procedure of estimating cost of machined part for Lathe operations
7. Explain the various operation time to be considered for estimation of machining
time.
8. Explain the types of sheet metal joints.
9. Explain the pattern allowances.
PART-B 7x10=70 marks

1. An industrial plant with initial value of Rs. 400000/- has a salvage value of Rs.50000/- at the
end of 25 years, but sold for 260000/- at end of 10years. What is the profit or loss to the
owner, if sinking fund method of depreciation is adopted? Take interest rate @ 8%.
2. A catalogue price of a machine is Rs 6000/- and the discount allowed to the distributors is
20% of the catalogue price. At some stage, it was found that the selling expenses were half
the factory cost and material cost, labour cost and the factory overheads were in the ratio of
1:4:2 if the material cost was Rs 400/-. What profit was made by the factory on each machine
3. Determine the number of rivets of dimensions as shown in the figure. Which can be
manufactured from 4 Kg of MS. Assume that there is no wastage of material density of MS is
8 gm/cc. All dimensions are in cm.

4. A tapered component is to be manufactured in a lathe by compound rest method out of a

given bar of 60mm dia and 100 mm length. Assume the following data:
8

Directorate Of Technical Education Karnataka StateMECH 15ME61T

 Details of tapered components
Major dia =60mm
Minor dia =20mm
Length of taper =100 mm

Cutting speed 75 m/min. hand feed by compound rest =0.05 mm/rev depth of cut
should not exceed 4 mm. Determine the time required for machining. All dimensions
are in mm.

5. A 20 X 7.5 cm CI surface is to be faced on milling machine with a cutter having a diameter

of 125 cm and 20 teeth. If the cutting speed and feed are 50m/min and 4.5 cm/min
respectively, determine the milling time, rpm of the cutter and feed per tooth.
6. Estimate the time required for making an open tank of size 50x50x50 cm by gas welding.
Size of sheet used is 50x50x0.3 cm welding is to be done on both sides. Assume fatigue
allowance to be 10% and welding speed outside as 6m/hr and inside 5m/hr.
7. Two 1m long MS plates of 10mm thickness are to be welded by a lap joint with the help of a
6 mm electrode. Determine the cost of welding
a. Current used :250 amp
b. Voltage : 30 V
c. Welding speed : 10m/hr
d. Electrode used : 0.4 kg/m of welding
e. Labour charges Rs 1/ hr
f. Power charges Rs 0.20/KWh Cost of electrode Rs 5/kg
8. Estimate the size of stock and weight of material required to forge 100 MS bolts as shown in
figure. The bar stock diameter is 3 cm.

9. Estimate the cost of 2000 CI pulleys as shown in figure. Its surfaces are to be machines
after casting. The pattern is supplied by the customer itself. Following data can be used:

Cost of metal = Rs.5/kg

Moulds prepared by each worker/day=20
Melting charges = 20% of metal cost
Machining allowance on each side may be taken as 2mm
Wages of each moulder =Rs. 16/day
Density of CI = 7.2 gm/cc
Overhead charges = 25% of metal cost.

Directorate Of Technical Education Karnataka StateMECH 15ME61T

10. a)Explain the procedure for process costing
b) Compare manual tendering with e-tendering

***************************************************************************************

10

Directorate Of Technical Education Karnataka StateMECH 15ME61T

 MODEL QUESTION BANK

Diploma in Mechanical Engineering

VI Semester
Course title: ESTIMATION & COSTING

CO1: Understand the concept of estimation and costing and Analyse the concept of
depreciation cost.

REMEMBERING

Chapter-I: Introduction to Estimation and costing

1. Define estimation.
2. List the functions of an estimator.
3. Define costing.
4. List the various costing methods
5. What are the advantages of efficient costing?
6. Define standard cost. Write the advantages of standard cost.
7. Define the following terms
a. Depreciation
b. Estimation.
8. Define obsolescence. List the various methods of calculating depreciation
9. List the causes of depreciation
10. Name six methods of calculating depreciation.
11. List the aims of estimating
12. List the essential qualities of an estimator.

UNDERSTANDING

10. Explain the various qualities of estimator

11. Explain the procedure for carrying out estimation.
12. What are the sources of errors in estimating
13. Explain the idleness in industries and list the various form of idleness.
14. Explain the need of an estimation for industrial project
15. Compare estimation with costing
16. Explain the steps involved in estimating procedure.
17. Explain the Straight line method of calculating depreciation
18. Explain the Sinking fund method of calculating depreciation
19. Explain the diminishing balance method for calculating the depreciation
20. Explain the terms
a. Repair and maintenance
b. Obsolescence
21. Explain the aims of estimation
22. Explain on the various functions of an estimator
23. Compare man hour rate with machine hour rate
24. Comparison depreciation with obsolescence
25. Explain fixed instalment method of depreciation
11

Directorate Of Technical Education Karnataka StateMECH 15ME61T

 APPLICATION / EVALUATING
9. A machine was purchased for Rs 30000/-. The cost of erection charges was Rs 10000/- , the
estimated life of the machine was 20 years. The scrap value at the end of useful life was Rs
8000/-. Determine the rate of depreciation per year by straight line method. After 10 years the
machine underwent major repairs and the repair cost was Rs 6000/- .What will be the new
rate of depreciation per year?
.
10. The installation cost was Rs 11950/-. The apparatus has a life expectancy of 20 years with a
scrap value of Rs 6000/-. What should be the rate of depreciation and depreciation fund on
1.1.1990 by reducing balance method?
11. A lathe is purchased for Rs 80000/-. The assumed life is 10 years and scrap value Rs 8000/-.
If the depreciation is charged by diminishing balance method. Determine the rate by which
the value of lathe is reducing every year and Estimate the depreciation fund after 2 years.
12. A machine is purchased for Rs 60000/-. The estimated life of machine is 15 years and the
scrap value is Rs 15000/-. Determine the depreciations per year by using interest law
(Sinking fund) method, if the rate of interest is charged at 5%. Estimate the depreciation at
the end of 5 years.
13. An industrial plant with initial value of Rs. 400000/- has a salvage value of Rs.50000/- at the
end of 25 years, but sold for 260000/- at end of 10years. What is the profit or loss to the
owner, if sinking fund method of depreciation is adopted? Take interest rate @ 8%.
14. A machine was purchased for Rs.40000/- the useful life of machine is 15 years. The scrap
value of the machine is Rs.1000/- . after 5 years, the machine was sold for Rs.24000/-. If
depreciation was set aside by sinking fund method, the rate of interest @ 8%, determine the
extra capital needed to purchase the new machine for Rs.50000/-.
15. The cost of the machine is Rs. 16000 and its scrap value is Rs.4000/-. Determine the
depreciation by “sum of the years digits method “charges for the year, if the estimated life of
the machine in 4 years.
16. Determine the depreciation at the end of each year by the sum of years digits method (SYD),
if the life of the plant is 5 years. The assets of the company are Rs.360000/- and scrap value
is Rs.60000.

CO2: know the components of costing and Determine material cost of simple machine
components..

REMEMBERING
1. List out the various elements of cost
2. Name the various components of cost.
3. List the various indirect expenses.

UNDERSTANDING
4. Compare direct expenses with indirect expenses.
5. Comparison fixed with variable overheads.
6. Explain the overhead charges.
7. Explain the following a) personal allowance b) fatigue allowance
8. Explain the control on prime cost, control on overheads and control over indirect materials
and tools.
9. Explain the unit rate method designed for allocation of on cost
10. Explain each element of cost with suitable examples
11. Explain each components of cost with suitable examples
12

Directorate Of Technical Education Karnataka StateMECH 15ME61T

 12. Illustrate various elements of cost in determining the price of a product with the help of a
block diagram.
13. Explain a) Prime cost b) Direct material Cost c) Direct labour cost
14. Explain the method involved in calculation of direct material cost.

APPLICATION/EVALUATION

1. The direct material used is Rs 1000/- and the direct wages are Rs 443/- for the manufacture of
certain items. Determine the factory cost, when the oncost is to be 60% of prime cost.
2. A certain articles are manufactured in bathes of 100. The direct material cost is Rs. 250/- ,
direct labour cost Is Rs.400/- and factory overheads is Rs. 290/-. If the selling on cost is 40%
of prime cost. What should be the selling price of each product to obtain a profit of 20% on
the selling price?
3. A machine is manufactured by a firm in batches of 100. The direct material cost is Rs 1600/-
and direct labour cost is Rs 2000/-. Factory on cost is 30% of the prime cost. Overhead
charges are 20% of factory cost. If the management wants to make a profit of 10% on the
selling price. Determine the selling price of each machine.
4. A concern produces bolts & nuts of aluminium and estimated cost is given on the basis of a
lot of 1000 bolts with nuts, length of bolt with head 10cm and diameter 2cm.
i) Material cost Rs 700
ii) Labour cost (direct)
a) Cutting and setting up =Rs 150
b) Milling, threading, drilling = Rs 160/-
iii) Cost of tools =Rs 100/-
iv) Factory overheads =150% of total labour cost
v) Office on cost = 30% of factory cost
vi) Selling price = Rs 2/ piece
Determine whether management is making profit or loss per piece.
5. Estimate the total cost of two products A & B of on cost is 60% of prime cost. The product
has Rs 200/- as direct material and Rs 400/- as direct labour cost, While the product B has Rs
300/- as direct labour cost and Rs 300/- as direct material cost.
6. A lot of 5000 pieces of an item was fabricated and the following cost were incurred
 Material cost Rs 1000/-
 Labour cost Rs 1100/-
 Cost of tool/etc Rs 125/-
 Factory oncost 150% labour cost
 Office oncost 25% of factory cost
 Selling expenses 20% of oncost production

What should be the profit or loss if the price of each item is fixed at Rs 1.50

7. A catalogue price of a machine is Rs 6000/- and the discount allowed to the distributors is
20% of the catalogue price. At some stage, it was found that the selling expenses were half
the factory cost and material cost, labour cost and the factory overheads were in the ratio of
1:4:2 if the material cost was Rs 400/-. What profit was made by the factory on each machine.
8. A market price of a machine is Rs 50000/- and the discount allowed to the distributor is 20%
of the material price. Selling expense cost is ¼ of the factory cost. If the material cost,
Labour cost and factory overhead charges are in the ratio of 2:4:1, What profit is going to be
made by the factory on each machine, if the material cost is Rs 8000/-.
13

Directorate Of Technical Education Karnataka StateMECH 15ME61T

 9. An article can be made either by hand or in large quantities by mass production. In the farmer
case, time taken is 3hrs and overheads is 25% of labour cost. While in the later case time
taken for 10 pieces is 8Hrs, but overheads are 150% of the labour cost, material cost is Rs 15/
piece and labour charges are Rs 8/Hr. Compare the total cost in both the cases. Which is
cheaper?
10. A factory owner employed 50 workers during the month of march 2000. Whose details of
expenditure are as given below: a) Material cost is Rs 100000/- b) Rate of wages for each
worker is Rs 6/Hr c) Duration of work is 8hrs/day d) No. of holidays in the month is 6 days
and e) Total overhead expenses is Rs 50000/-. If workers were paid overtime of 200Hrs at the
rate of Rs10/Hr. Determine i) Total cost ii) Man hour rate overheads
11. Estimate the weight of cast iron used in manufacturing step pulley as show in figure. Assume
density of CI as 7.2 gm/cc.

12. Determine the weight and cost of material of MS spindle as shown in figure. The density of
MS is 7.8 gm/cc and rate is Rs.15 per Kg.

13. Determine the number of rivets of dimensions as shown in the figure. Which can be
manufactured from 4 Kg of MS. Assume that there is no wastage of material density of MS is
8 gm/cc. All dimensions are in cm.

14. Figure shows a lathe centre. Evaluate the weight and cost of the material which weighs 7.85
gm/cm3. The cost of the material is Rs. 20 per kg.

14

Directorate Of Technical Education Karnataka StateMECH 15ME61T

 15. Estimate the volume of the material required for manufacturing 100 pieces of shaft shown in
figure. The shaft is made-up of MS weights 8 gm/CC and cost is Rs.60 per kg. Determine the
material cost for such shafts.

16. Determine the weight and cost 200 articles of MS as shown in figure. Assuming suitable
density and the material cost as Rs.12 per Kg.

17. Determine the material cost of ten gun metal bushes of 15 cm length including flanges at both
the internal dia. Of the bush is 4 cm, external dia is 8 cm and outer dia of the end flanges is 12
cm. assume density of metal as 8.5 gm/cc and cost of the material is Rs.200/kg.

18. Determine the weight of the gear blank of CI as shown in figure. Taking its density as 7.4
gm/cc.

15

Directorate Of Technical Education Karnataka StateMECH 15ME61T

 19. Estimate the material cost of an engine flywheel from the following data:
Inside dia of the flywheel rim =70 cm
Outside dia of rim =100 cm
Width of rim =25 cm
Inside dia of hub =12 cm
Outside dia of hub =24 cm
Length of hub =30 cm
Section of arms (elliptical) =7 cm X 4 cm
Length of arm =23 cm
No. of arms =4
Density of material =8 gm/cc
Material cost = Rs.25/kg
Neglect tapering of arms .

CO3: Ability to estimate the various machining operations

REMEMBERING
1. List the various operations performed in machine shop.
2. Define cutting speed, feed, depth of cut for lathe operations
3. Define cutting speed, feed, depth of cut in lathe

UNDERSTANDING
1. Explain the various operation time to be considered for estimation of
Machining time.
2. Explain the Procedure of estimating cost of machined part for Lathe operations
3. Explain the Procedure of estimating cost of machined part for Milling operations
4. Explain the Procedure of estimating cost of machined part for Cylindrical
Grinding operations.

APPLICATION
1. Estimate the time required to turn 3.5 cm dia bar to dimension shown in figure. Cutting
speed is 15.4 m/min and feed is 1 mm/rev. all cuts are 3.5 mm deep.

16

Directorate Of Technical Education Karnataka StateMECH 15ME61T

 2. (a) How much time will be required to reduce a 42mm bar to dimension shown in figure.
With cutting speed 16.5 m/min and feed is 1 mm/rev. assume all cuts are 2.5 mm deep. (b)
How long will it take to machine a 45o X 3.125 mm chamfer?

3. Estimate the time required to run a 60mm dia rod to the dimension shown in figure. Taking
cutting speed as 20m/min, feed as 1.2 mm. all cuts are 3mm deep. All dimensions are in
mm.

4. A tapered component is to be manufactured in a lathe by compound rest method out of a

given bar of 60mm dia and 100 mm length. Assume the following data:
Details of tapered components
Major dia =60mm
Minor dia =20mm
Length of taper =100 mm

Cutting speed 75 m/min. hand feed by compound rest =0.05 mm/rev depth of cut
should not exceed 4 mm. Determine the time required for machining. All dimensions
are in mm.

5. A component shown in figure is to be knurled on the surface. Estimate the time required for
knurling it, if the cutting speed is 20m/min and feed is 0.03 cm/rev.

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 6. Determine the time required for drilling component as shown in the figure. Assume cutting
speed as 22 m/min and feed as 0.02 cm/rev. all dimensions are in mm.

7. Estimate out the time for threading on a 3 m dia aluminium bar of length of 10cm by single
point tool, if 3threads/cm are to be cut and speed bar is 80rpm. Assume suitable approach
over run and no. of cuts.
8. Determine the time required for cutting two threads/cm on aluminium bar stock of 3.5 cm
diameter and for a length of 10cm. assume cutting speed as 11m/min. neglecting approach
and overtake for the tool.
9. Estimate the time required for tapping a 2cm dia. Hole with a 3 mm pitch tap in a MS plate
upto a depth of 3cm. assume cutting speed as 10m/min and return speed of tap as 2 times
the cutting speed.
10. Estimate out the time required for tapping a 2.1 cm dia hole with 2.5 mm pitch tap in a mild
steel plate upto a depth of 3.5cm. assume cutting speed as 11m/min and also assume that
return speed of tap is twice the cutting speed. No. of cuts required is 6.
11. What is the feed per tooth of a 32 teeth milling cutter of 40 cm dia , having a speed of 75
rpm, table feed 30per min. also Estimate the time required to face mill a CI casting 1.5 m
long and 24 cm wide.(take allowances into consideration).
12. Estimate the time required to face a job 20 cm lomg and 10 cm wide with the help of
milling cutter of 10cm dia, having 8 teeth and revolving at 80 rpm. The feed per tooth
should not exceed 0.125 mm. assume that the width of the cutter is sufficient to mill the
whole of the job at a time.
13. A 20 X 7.5 cm CI surface is to be faced on milling machine with a cutter having a diameter
of 125 cm and 20 teeth. If the cutting speed and feed are 50m/min and 4.5 cm/min
respectively, determine the milling time, rpm of the cutter and feed per tooth.
14. A slot is tobe made on a milling machine with the help of a cutter, revolving at 100 rpm.
Finf the time required to prepare the slot in two cuts, if it is 15 cm deep and 20 cm long
with a cutter of 10 cm dia. Assume feed as 0.5 mm/rev.
15. A slot of length 25 cm and of depth 3.375 cm is to be milled by 12.5 cm diameter cutter.
What is the total table travel to complete the cut? Also Estimate the time required for
milling the slot when the cutter is turning at 191 rpm with an average feed of 0.0125 cm
and having 16 teeth.

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Directorate Of Technical Education Karnataka StateMECH 15ME61T

 16. Estimate the time required to cut 60 teeth on a gear blank of 50 mm thick, with a feed of 30
mm/min. take added table travel as 10 mm and setup time as 10 minutes.
17. Estimate the time taken to prepare a square prism on a milling machine from a round block
90 mm length and 40 mm dia. Feed 25mm/min. setup and indexing time is 15 minutes.
18. Determine the time taken for shaping a cast iron block 50 cm long and 30cm wide in a
single cut. Feed is taken to be 0.8 mm/ stroke and cutting speed 1 m/min.
19. Estimate the time required for planning a piece of mild steel75 cm long and 30 cm wide on
a planning machine. The cutting speed on the tool is 10 m/min and feed 0.0782 cm/ stroke.
20. A machine bed is to be planed in two cuts on a planning machine. It takes 10 seconds in
forward stroke and 7 seconds in return stroke. Estimate out the time required to plane the
bed of width 40cm. assume the feed as 1mm/stroke.
21. Estimate the time required for doing rough grinding of a 16cm long steel shaft to reduce its
dia from 4.2 to 4 cm in a grinding wheel of 12 cm face width. Assume cutting speed as
16.5m/min and depth of cut as 0.25mm.
22. The top of a cast iron table of size 40 X 9 cm is to be ground by a wheel having 2 cm face
width. If the feed is 1/4th of the width of the wheel and the table moves 9m in one minute.
Estimate out the time required for grinding in two cuts.
23. Estimate out the machining time to complete the job as shown in figure. From the basic raw
material of 50 mm dia and 100 mm length. Cutting speed for turning 30 m/min,
feed=1mm/rev, depth of cut=2.5mm. cutting speed for thread cutting=9 m/min. cutting
speed for drilling=30m/min and feed for drilling=0.2 mm/rev.

24. Estimate the time taken to prepare a job according to the dimensions shown in figure. From
a bar 3.5 cm dia and 6 cm long. Assume following data.
Cutting speed for turning and boring = 20m/min
Cutting speed for drilling =30m/min
Feed for turning and boring = 0.2mm/rev
Feed for drilling = 23 mm/rev
Depth of cut not to exceed = 3mm.

25. It is desired to manufacture 100 bolts/day from MS bar of length 10 cm and diameter 30
mm. bolt has the following dimensions: dia of shank=1.2cm, dia of head =20 mm,
thickness of head=10mm, lengt of bolt (face to face) = 10 cm. length of threaded portion =
3cm. assume

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Directorate Of Technical Education Karnataka StateMECH 15ME61T

 i) feed for turning =0.2cm/rev
ii) cutting speed for turning =20m/min
iii) cutting speed for threading = 10m/min
iv) depth of cut = max. of 3mm
v) pitch of threads = 2.5 mm
vi) no. of cuts required for threading =6
Determine the machining time for 100 bolts if the operator is paid at the rate of Rs.
4.25 per hour. Estimate the labour charges considering other allowance for fatigue etc
as 100%.

CO4: Ability to estimate the various welding & sheet metal components

UNDERSTANDING
1. Explain the any five sheet metal operations.
2. Explain the types of sheet metal joints.
3. Explain types of welding.
4. Explain the types of welding costs.
5. Explain the factors affecting the welding cost.
APPLICATION

Estimation in welding shop

1. Estimate the time required for making an open tank of size 50x50x50 cm by gas welding.
Size of sheet used is 50x50x0.3 cm welding is to be done on both sides. Assume fatigue
allowance to be 10% and welding speed outside as 6m/hr and inside 5m/hr.
2. Estimate the material cost for linear welding of two flat pieces of MS 45cm x 6 cm x 1 cm
size at an angle of 90o by gas welding on both sides. Neglect edge preparation cost and
assume i) cost of oxygen =Rs 10/m3
ii) cost of acetylene =Rs 60/m3
iii) density of filler metal=7 gms/cc
iv) cost of filler metal = Rs 12/kg
from the table for 10mm thick plates
i) O2 consumption =0.7 m3/hr
ii) C2H2 consumption= 5mm
iii) filler rod dia = 5mm
iv) length of filler rod required=4.5 m/m of welding
v)welding time = 30 min/m of welding
3. Estimate the welding material cost for making a rectangular frame for a gate of 2m x 1m
from angle iron size 30mm x 30mm x 5mm. assume the following data:
i) oxygen consumption=0.4 cu.m/hr which is available at Rs. 50/cu.m
ii) acetylene consumption = 0.4 cu.m/hr which is available at Rs.50/cu.m
iii) welding speed = 4 m/hr
iv) length of filler rod of dia 2.5mm= 3.4 m/m of welding
v) filler rod material cost = Rs.13/kg
vi) welding is to be done on both sides
4. A cylinder boiler drum 3m x 1m dia is to be made from 1.5 thick MS plates. Both the ends
are closed by welding circular plates to the drum. The cylindrical portion is welded along the
longitudinal seam both inside and outside. Circular plates are welded only on outside.
Determine the cost of electric arc welding using the following data:
i) rate of welding 2m/hr on inside & 2.5 m/hr outside
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Directorate Of Technical Education Karnataka StateMECH 15ME61T

 ii) length of electrode required 2m/m of welding
iii) cost of electrode Rs. 6/- per meter
iv) power consumption 5 kwh per metre of weld
v) power charges Rs 2/- per unit
vi) labour charges Rs 10/hr
vii) overhead charges 200% of prime cost
viii) discarded electrodes -5%
ix) fatigue 7 setting up time -5% of welding time
5. Two 1m long MS plates of 10mm thickness are to be welded by a lap joint with the help of a
6 mm electrode. Determine the cost of welding
a. Current used :250 amp
b. Voltage : 30 V
c. Welding speed : 10m/hr
d. Electrode used : 0.4 kg/m of welding
e. Labour charges Rs 1/ hr
f. Power charges Rs 0.20/kwh

Cost of electrode Rs 5/kg

6. A container open on one side (top side) of size 0.5x0.5x1 m height is to be made from 5mm
thick plate. Take the density of plate metal as 8 gms/cc. the joints one to be welded. Estimate
the cost of the container from the following data
Cost of plate =Rs. 12 per kg
Sheet metal scrap = 5% of the material
Cost of labour =10% of material cost
Cost of welding material=Rs.30 per metre of weld
7. An open water tank 1mx1mx2.5m height is to be favricated from MS plates of 2.5cm thick.
Estimate the cost of the tank from the following data.
Density of MS =8gm/sec
Cost of MS plate =Rs. 6/kg
Cost of fabrication =25% of material cost
Cost of welding =Rs. 0.25 per cm length
Factory overhead charges= 30% of prime cost
Sales overheads =20% of manufacturing cost
Profit =25% of total cost.
8. A mild steel vessel 1m in dia and 2m in length is to be fabricated by using MS sheets of
5mm thick by welding on both sides. Sheets are available in sizes 1mX3m. estimate how
many number of sheets required and the total quantity of the material required. Also
Estimate, welding length, length of electrode, time required for welding for welding and
power consumption. Use following data: density of MS=7.8 g/cc, rate of
welding=1.5m/hour. Length of electrode=1.5m/m of weld, power consumption=4kwh per m
of weld. Illustrate clearly with appropriate sheet layout to support your estimation.
9. Estimate the cost of metal sheet for preparing a funnel as show in figure. Assume the
wastage of metal as 10% and cost of sheet as Rs.50/m3.

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Directorate Of Technical Education Karnataka StateMECH 15ME61T

 10. Estimate the cost of metal sheet for preparing a funnel as shown in figure. Assume the stage
of metal as 10% and cost of the sheet as Rs. 20/m2 . all dimensions are in mm.

11. A cylinder drums of size 2.75 m height and 1.5m mean dia are to be fabricated from sheet of
5mm thickness by grooved seam joint and both the ends should be closed by sheet with
single seam joint. Determine the material cost, if sheet is available at Rs. 2000/ m2.

CO5: Ability to estimate the various forging & foundry shop components.

UNDERSTANDING
1. Explain the Cost terminology associated with forging shop.
2. Explain the procedure of calculating material cost of a product for forging shop
3. Explain the types of forging.
4. Explain the Procedure for estimating forging cost.
5. Explain the forging losses to be considered while estimating.
6. Explain the pattern allowances.
7. Explain the procedure for calculating material cost of a product for foundry shop.
8. Explain the procedure for estimating cost of pattern making.

APPLICATION

1. Prepare a hexagonal bolt 15mm diameter and 25cm length from a bar stock of 1.8 cm
diameter. Determine the length of the bar stock required and also give the sequence of
operations for forging the above bolt.
2. Estimate the size of stock and weight of material required to forge 100 MS bolts as shown in
figure. The bar stock diameter is 3 cm.

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Directorate Of Technical Education Karnataka StateMECH 15ME61T

 3. A hexagonal bolt 25mm dia and 200 mm length is to be forged from a bar stock of 30 mm
dia. Determine the length of bar stock required if the total material loss is 15% of the net
weight of the bolt. Hexagonal bolt head has 20 mm thickness.
4. Determine the gross weight of the MS bolt if it is produced in a lot of 5000. If steel weighs
7.9 gm/cm3 and the method is upsetting. Also Determine the length of the bar required. Take
spoilage loss as 10% of net weight, loss of scaling to be allowed as 5% of each component.
The bolt is square headed bolt with head 40 square and height 15 mm, shank dia is 20mm,
length 55mm. all dimensions are in mm.
5. Determine the length of 10 mm dia rod required to forge a ring of 50 mm inner dia. A scale
loss of 5%.
6. A square bar of 3cm side and 25 cm length is to be converted by hand forging into a bar of
hexagonal section having each side equal to 1.5cm. Determine the length of hexagonal bar
produced; consider scale loss to be 7% of the total volume.
7. Estimate the length and weight of 1 cm dia stock required to hand forge 200 rivets of
dimensions given in figure. Assume density of material as 8 gm/cc.

8. It is required to make a key of dimensions given figure. From a rod of 20mm dia. Determine
the length of rod required on forging.

9. 300 pieces of gib headed key shown in figure are to be drop forged from a 4cm diameter bar.
Determine the cost of material if
i) material cost is Rs. 50/- per metre
ii) scale loss 8%
iii) shear loss as 3 mm length/piece

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Directorate Of Technical Education Karnataka StateMECH 15ME61T

 10. A finished drawing of a CI flanged pipe is given in figure. Your are required to prepare a
wooden pattern in the pattern making shop. Estimate the quantity of wood required for
manufacturing the pattern. Also estimate the cost of pattern if:
a) wood is available at the rate of rs.2800 lm3
b) pattern maker is available at the rate of Rs 80/ day and takes 6 hrs in
preparing the pattern
c) overhead charges are 20% of material cost.

11. Estimate the cost of 2000 CI pulleys as shown in figure. Its surfaces are to be machines after
casting. The pattern is supplied by the customer itself. Following data can be used:
Cost of metal = Rs.5/kg
Moulds prepared by each worker/day=20
Melting charges = 20% of metal cost
Machining allowance on each side may be taken as 2mm
Wages of each moulder =Rs. 16/day
Density of CI = 7.2 gm/cc
Overhead charges = 25% of metal cost.

12. A manufacturer is willing to undertake the casting of 100 CI wheels shown in figure.
Estimate the selling price of each wheel assuming the following:
i) cost of pattern =Rs.40
ii) process scrap = 10% of net weight
iii) scrap return value = Rs.2.25/kg
iv) cost if CI = Rs.5/kg
v)administrative overgeads= Rs.2/piece
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Directorate Of Technical Education Karnataka StateMECH 15ME61T

 vi) selling overheads = 25% of production cost
vii) profit = 15% of total cost

unit operation time Rate/hour Shop overheads

moulding 10 min Rs. 3 Rs. 10/hr
pouring 6 min Rs.2.50 Rs.8/hr
shot blasting 4min Rs. 4.50 Rs.3.50/hr
fettling 5 min Rs. 2.50 Rs. 3.00/hr

CO6: Understand the concept of Process costing, and types of Budget, and familiarize
with accounting terminology

UNDERSTANDING
1. Explain the process costing.
2. Explain the characteristics of process costing.
3. List disadvantages and advantages of process costing
4. Explain the principles of process costing
5. Differentiate between job costing and process costing
6. Explain the procedure of process costing
7. Define a) nominal wages b) real wages c) fair wages d) minimum wages
8. Explain the concept of incentives
9. Explain different types of budget
10. Explain briefly: book value-Net Present Value-Work in progress- Gross Domestic
Product (GDP)-balance sheet
11. Explain manual tendering
12. Explain E-tendering

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Directorate Of Technical Education Karnataka StateMECH 15ME61T