{"id":23221,"date":"2023-05-02T10:38:19","date_gmt":"2023-05-02T05:08:19","guid":{"rendered":"https:\/\/gstguntur.com\/?p=23221"},"modified":"2023-05-02T10:39:39","modified_gmt":"2023-05-02T05:09:39","slug":"cost-sheet-ca-inter-costing-question-bank","status":"publish","type":"post","link":"https:\/\/gstguntur.com\/cost-sheet-ca-inter-costing-question-bank\/","title":{"rendered":"Cost Sheet – CA Inter Costing Question Bank"},"content":{"rendered":"

Cost Sheet \u2013 CA Inter Costing Question Bank<\/a> is designed strictly as per the latest syllabus and exam pattern.<\/p>\n

Cost Sheet – CA Inter Costing Question Bank<\/h2>\n

Question 1.
\nPopeye Company is a metal and wood cutting manufacturer, selling products to the home construction market. Consider the following data for the month of October, 2004:
\n\"Cost
\nRequired:
\n(i) Prepare an income statement with a separate supporting schedule of cost of goods manufactured.
\n(ii) For all manufacturing items, indicate by V or F whether each is basically a variable cost or a fixed cost (where the cost object is a product unit.) (Nov 2004, 6 + 2 = 8 marks)
\nAnswer:
\nComputation of supporting schedule of cost of goods.
\n(i) Manufactured for the month ending Oct., 2004.
\n\"Cost<\/p>\n

(ii) In the books of Popeye company:
\nIncome Statement (For the month ending on 31 Oct. 2004)
\n\"Cost<\/p>\n

\"Cost<\/p>\n

Question 2.
\nA Re-roher produced 400 metric tons of M.S. bars spending \u20b9 36,00.000 towards materials and \u20b9 6,20,000 towards rolling charges. Ter percent of the output was found to be detective, which had to be sold at 10% less than the price for good production. If the sales realization should give the firm an overall profit of 12.5% on cost, find the selling price per metric ton of both the categories of bars. The scrap arising during the Tolling process fetched a realization of \u20b9 60,000. (Nov 2005, 6 marks)
\nAnswer:
\n1.
\n\"Cost<\/p>\n

2.
\n\"Cost
\nThus, output (effective) = 360 + 36 = 396 units
\ni.e. 396 tons.<\/p>\n

3. Sales Price of good units = \\(\\frac{46,80,000}{360 + 36}\\) = 11,818.18
\nSales price of defective units = 11.818.18 \u00d7 90% = 10.636.362<\/p>\n

\"Cost<\/p>\n

Question 3.
\nXYZ Auto Ltd. is in the business of selling cars. It also sells insurance and finance as part of its overall business strategy. The following information is available for the company: (May 2006)
\n\"Cost
\nThe expenses of the company are as follows:
\n\"Cost
\nIndirect costs have to be allocated in the ratio of physical units sold.<\/p>\n

Required:
\n(i) Make a cost sheet for each product allocating the direct and indirect costs and also showing the productwise profit and total profit. (6 marks)
\n(ii) Calculate the percentage of profit to revenue earned from each line of business. (2 marks)
\nAnswer:
\n(i) Cost Sheet
\n\"Cost<\/p>\n

(ii) Percentage of profit to revenue from each of business:
\n(a) Sale of car = \\(\\frac{150}{900}\\) \u00d7 100 = 16.67%
\n(b) Sale of insurance = \\(\\frac{144}{300}\\) \u00d7 100 = 48%
\n(c) Sale of finance = \\(\\frac{168}{384}\\) \u00d7 100 = 43.75%<\/p>\n

\"Cost<\/p>\n

Question 4.
\nFollowing information relate to a manufacturing concern for the year ended 31st<\/sup> March, 2018:
\n\"Cost
\nThe firm produced 14000 units of output during the year. The stock of finished goods at the end 01 the year is valued at cost of production. The firm sold 14153 units at a price of \u20b9 618 per unit during the year.
\nPrepare cost sheet of the firm. (May 2018, 10 marks)
\nAnswer:
\nCost Sheet for the year ended 31st<\/sup> March, 2018.
\nUnits produced – 14,000 units
\nUnits sold – 14,153 units
\n\"Cost<\/p>\n

\"Cost<\/p>\n

Question 5.
\nFollowing details are provided by MIs. ZIA Private Limited for the quarter ending 30 September, 2018:
\n(i) Direct expenses – \u20b9 1,80,000
\n(ii) Direct wages being 175% of factory overheads – \u20b9 2,57,250
\n(iii) Cost of goods sold – \u20b9 18,75,000
\n(iv) Selling & distribution overheads – \u20b9 60,000
\n(v) Sales – \u20b9 22,10,000
\n(vi) Administration overheads are 10% of factory overheads<\/p>\n

Stock details as per Stock Register :<\/p>\n\n\n\n\n\n\n\n
<\/td>\n30.06.2018<\/td>\n30.09.2018<\/td>\n<\/tr>\n
Particulars<\/td>\n\u20b9<\/td>\n\u20b9<\/td>\n<\/tr>\n
Raw material<\/td>\n2,45,600<\/td>\n2,08,000<\/td>\n<\/tr>\n
Work-in-progress<\/td>\n1,70,800<\/td>\n1,90,000<\/td>\n<\/tr>\n
Finished goods<\/td>\n3,10,000<\/td>\n2,75,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\"Cost<\/p>\n

You are required to prepare a cost sheet showing:
\n(i) Raw material consumed
\n(ii) Prime cost
\n(iii) Factory cost
\n(iv) Cost of goods sold
\n(v) Cost of sales and profit (Nov 2018, 10 marks)
\nAnswer:
\nCost Sheet (for the quarter ending 30th<\/sup> September, 2018)
\n\"Cost
\n*(18,75,000 + 2,75,000 – 3,10,000 – (1,47,000 \u00d7 10%) + 1,90,000 -1,70,800 – (2,57,250 \u00d7 100\/175%) – 1,80,000 – 2,57,250 + 2,08,000 – 2,45,600) = 12,22,650
\nWorking Notes:
\nPurchase of raw materials = Raw material consumed + Closing stock – Opening stock of raw material
\nRaw material consumed = Prime cost – Direct wages – Direct expenses
\nFactory Overheads = 2,57,250 \u00d7 100\/175
\nPrime cost = Factory cost + Closing WIP – Opening WIP – Factory overheads
\nFactory Cost = Cost of Production goods sold + Closing stock of Finished goods – Opening stock of Finished goods – Administrative overheads
\nNet Profit = Sales – Cost of sales<\/p>\n

\"Cost<\/p>\n

Question 6.
\nM\/s. Areeba Private Limited has a normal production capacity of 36000 units of toys per annum. The estimated costs of production are as under:
\n(i) Direct Material – \u20b9 40 per unit
\n(ii) Direct Labour – \u20b9 30 per unit (subject to a minimum of \u20b9 48,000 p.m.)
\n(iii) Factory Overheads
\n(a) Fixed – \u20b9 3,60,000 per annum
\n(b) Variable – \u20b9 10 per unit
\n(c) Semi-Variable – \u20b9 1,08,000 per annum up to 50% capacity and additional \u20b9 46,800 for every 20% increase in capacity or any part thereof.
\n(iv) Administrative Overheads – \u20b9 5,18,400 per annum (fixed)
\n(v) Selling overheads are incurred at \u20b9 8 per unit.
\n(vi) Each unit of raw material yields scrap which is sold at the rate of \u20b9 5 per unit.
\n(vii) In year 2019, the factory worked at 50% capacity for the first three months but it was expected that it would work at 80% capacity for the remaining nine months.
\n(viii) During the first three months, the selling price per unit was \u20b9 145.<\/p>\n

\"Cost<\/p>\n

You are required to:
\n(i) Prepare a cost sheet showing Prime Cost, Works Cost, Cost of Production and Cost of Sales.
\n(ii) Calculate the selling price per unit for remaining nine months to achieve the total annual profit of \u20b9 8,76,600. (May 2019, 10 marks)
\nAnswer:
\n(i) Cost Sheet of MIs Areeba Pvt. Ltd. for the year 2019.
\nNormal Capacity: 36,000 units p.a.
\n\"Cost<\/p>\n

Working Notes:
\n1. Calculation of Costs<\/p>\n\n\n\n\n\n\n\n\n\n\n
Particulars<\/td>\n4,500 units<\/td>\n21,600 units<\/td>\n<\/tr>\n
<\/td>\nAmount (\u20b9)<\/td>\nAmount (\u20b9)<\/td>\n<\/tr>\n
Material<\/td>\n1,80,000 (\u20b9 40 \u00d7 4.500 units)<\/td>\n8,64,000 (\u20b9 40. \u00d7 21,600 units)<\/td>\n<\/tr>\n
Wages<\/td>\n1,44,000 (Max. of \u20b9 30 \u00d7 4,500 units = \u20b9 1,35,000 and \u20b9 48,000 \u00d7 3 months = \u20b9 1,44,000)<\/td>\n6,48,000 (21600 Units \u00d7 30)<\/td>\n<\/tr>\n
Variable Cost<\/td>\n45,000 (\u20b9 10 \u00d7 4,500 units)<\/td>\n2,16,000 (\u20b9 10 \u00d7 21,600 units)<\/td>\n<\/tr>\n
Semi-variable Cost<\/td>\n27,000 (\\(\\frac{\u20b9 1,08,000}{12 \\text { months }}\\) 3 months)<\/td>\n1,51,200 ( \\(\\frac{\u20b9 1,08,000}{12 \\text { months }}\\) \u00d7 9 months)<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n+ 46,800 (for 20 % increase)
\n+ 23,400 (for 10% increase)<\/td>\n<\/tr>\n
Selling Overhead<\/td>\n36,000 (\u20b9 8 \u00d7 4,500 units)<\/td>\n1,72,800 (\u20b9 8 \u00d7 21,600 units)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Notes:<\/p>\n

    \n
  1. Alternatively scrap of raw material can also be reduced from Work Cost.<\/li>\n
  2. Administrative overhead may be treated alternatively as a part of general overhead. In that case. Works Cost as well as Cost of Production will be same i.e.\u20b9 4,63,500 and Cost of Sales will remain same as \u20b9 6,29,100.<\/li>\n<\/ol>\n

    \"Cost<\/p>\n

    (ii) Calculation of Selling price for nine months period
    \n\"Cost<\/p>\n

    \"Cost<\/p>\n

    Question 7.
    \nXYZ a manufacturing firm, has revealed following information for September, 2019:
    \n\"Cost
    \nDefective output which is 4% of targeted production, realizes \u20b9 61 per unit. Closing stock is valued at cost of production (excluding administrative expenses)
    \nCost of goods sold, excluding administrative expenses amounts to \u20b9 78,26,000.
    \nDirect employees cost is 1\/2 of the cost of material consumed.
    \nSeliing price of the output is \u20b9 110 per unit.<\/p>\n

    You are required to:
    \n(i) Calculate the Value of material purchased
    \n(ii) Prepare cost sheet showing the profit earned by the firm. (Nov 2019, 10 marks)
    \nAnswer:
    \n(i) Computation of Value of Material Purchased
    \n\"Cost<\/p>\n

    (ii) Cost Sheet
    \n\"Cost<\/p>\n

    \"Cost<\/p>\n

    Question 8.
    \nX Ltd. manufactures two types of pens \u2018Super Pen\u2019 and \u2018Normal Pen\u2019. The cost data for the year ended 30th<\/sup> September, 2019 is as follows:<\/p>\n\n\n\n\n\n\n\n
    <\/td>\n(\u20b9)<\/td>\n<\/tr>\n
    Direct Materials<\/td>\n8,00,000<\/td>\n<\/tr>\n
    Direct Wages<\/td>\n4,48,000<\/td>\n<\/tr>\n
    Production Overhead<\/td>\n1,92,000<\/td>\n<\/tr>\n
    Total<\/td>\n14,40,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    It is further ascertained that:
    \n(1) Direct materials cost in Super Pen was twice as much of direct material in Normal Pen.
    \n(2) Direct wages for Normal Pen were 60% 01 those for Super Pen.
    \n(3) Production overhead per unit was at same rate for both the types.
    \n(4) Administration overhead was 200% of direct labour for each.
    \n(5) Selling cost was \u20b9 1 per Super pen.
    \n(6) Production and sales during the year were as follow:<\/p>\n\n\n\n\n\n\n
    Production<\/td>\nSales<\/td>\n<\/tr>\n
    <\/td>\nNo. of units<\/td>\n<\/td>\nNo. of units<\/td>\n<\/tr>\n
    Super Pen<\/td>\n40,000<\/td>\nSuper Pen<\/td>\n36,000<\/td>\n<\/tr>\n
    Normal Pen<\/td>\n1,20,000<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    (7) Selling price was \u20b9 30 per unit for Super Pen.
    \n– Prepare a Cost Sheet for \u2018Super Pen\u2019 showing:<\/p>\n

      \n
    1. Cost per unit and Total Cost<\/li>\n
    2. profit per unit and Total Profit (Nov 2020, 10 marks)<\/li>\n<\/ol>\n

      \"Cost<\/p>\n

      Question 9.
      \nThe following data are available from the books and records of Q Ltd. for the month of April 2020:
      \nDirect Labour Cost \u20b9 1,20.000 (120% of Factory Overheads)
      \nCost of Sales = \u20b9 4,00,000
      \nSales = \u20b9 5,00,000
      \nAccounts show the following figures:
      \n\"Cost<\/p>\n

      You are required to prepare a cost sheet for the month of April 2020 showing:
      \n(i) Prime Cost
      \n(ii) Works Cost
      \n(iii) Cost of Production
      \n(iv) Cost of Goods sold
      \n(v) Cost of Sales and Profit earned. (Jan 2021, 10 marks)<\/p>\n

      \"Cost<\/p>\n

      Question 10.
      \nFrom the following information, prepare a Cost Sheet showing the cost and profit.
      \n\"Cost
      \nPurchases of raw material \u20b9 1,90,000, Carriage on purchases \u20b9 1,500,
      \nSale of scrap of Raw materials \u20b9 5,000
      \nWages \u20b9 2,97.000
      \nWorks overheads are absorbed @ 60% of direct labour cost.
      \nAdministration overheads are absorbed @ \u20b9 12 per unit produced.
      \nSelling and distribution overheads are absorbed @ 20% of selling price.
      \nSales – 7600 units @ at a profit of 10% on sales price.
      \nAnswer:
      \nCost Sheet
      \n\"Cost<\/p>\n

      Working Notes:
      \n(i) Units produced = Closing Stock + Sales – Opening Stock
      \n= 1,600 + 7,600 – 200
      \n= 9,000<\/p>\n

      (ii) Let Sales be X, then. X = 6,38,400 + 20% of X + 10% of X
      \n7X = 6,38,400
      \nX = 6,38,400\/7
      \n= \u20b9 9,12,000<\/p>\n

      \"Cost<\/p>\n

      Question 11.
      \nThe books of Subhash Manufacturing Company present the following data for the month of April 2017:
      \nDirect labor cost \u20b9 17,500 being 175% of works overheads.
      \nCost of goods sold excluding administrative expenses \u20b9 55,000
      \nInventory accounts showed the following opening and dosing balance:
      \n\"Cost
      \nCompute the value of materials purchased and Prepare a cost statement showing the various elements of cost and also the profit earned.
      \nAnswer:
      \n(i) Statement Showing the Computation of the Value of Materials Purchased
      \n\"Cost<\/p>\n

      (ii) Cost Statement Showing the Various Elements of Cost and Profit Earned
      \n\"Cost<\/p>\n

      \"Cost<\/p>\n

      Question 12.
      \nFrom the following data of Arnav Metallic Ltd. CALCULATE Cost production:<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
      <\/td>\n<\/td>\nAmount (\u20b9)<\/td>\n<\/tr>\n
      (i)<\/td>\nRepair & maintenance paid for plant & machinery<\/td>\n9,80,500<\/td>\n<\/tr>\n
      (ii)<\/td>\nInsurance premium paid for inventories<\/td>\n26,000<\/td>\n<\/tr>\n
      (iii)<\/td>\nInsurance premium paid for plant & machinery<\/td>\n96,000<\/td>\n<\/tr>\n
      (iv)<\/td>\nRaw materials purchased<\/td>\n64,00,000<\/td>\n<\/tr>\n
      (v)<\/td>\nOpening stock of raw materials<\/td>\n2,88,000<\/td>\n<\/tr>\n
      (Vi)<\/td>\nClosing stock of raw materials<\/td>\n4,46,000<\/td>\n<\/tr>\n
      (vii)<\/td>\nWages paid<\/td>\n23,20,000<\/td>\n<\/tr>\n
      (viii)<\/td>\nValue of opening Work-in-process<\/td>\n4,06,000<\/td>\n<\/tr>\n
      (ix)<\/td>\nValue of closing Work-in-process<\/td>\n6,02,100<\/td>\n<\/tr>\n
      (x)<\/td>\nQuality control cost for the products in manufacturing process<\/td>\n86,000<\/td>\n<\/tr>\n
      (xi)<\/td>\nResearch and development cost for improvement in production process<\/td>\n92,600<\/td>\n<\/tr>\n
      (xii)<\/td>\nAdministrative cost for:<\/td>\n<\/td>\n<\/tr>\n
      <\/td>\n– Factory and production<\/td>\n9,00,000<\/td>\n<\/tr>\n
      <\/td>\n– Others<\/td>\n11,60,000<\/td>\n<\/tr>\n
      (xiii)<\/td>\nAmount realised by selling scrap generated during the manufacturing process<\/td>\n9,200<\/td>\n<\/tr>\n
      (xiv)<\/td>\nPacking cost necessary to preserve the goods for further processing<\/td>\n10,200<\/td>\n<\/tr>\n
      (xv)<\/td>\nSalary paid to Director (Technical)<\/td>\n8,90,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

      Answer:
      \nCalculation of Cost of Production of Arnav Metallic for the period…..
      \n\"Cost
      \nNotes:<\/p>\n

        \n
      1. Other administrative overhead does not form part of cost of production.<\/li>\n
      2. Salary paid to Director (Technical) is an administrative cost.<\/li>\n<\/ol>\n

        \"Cost<\/p>\n

        Question 13.
        \nFollowing information relate to a manufacturing concern for the year ended 31st<\/sup> March, 2019:<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
        Raw Material (opening)<\/td>\n2,28,000<\/td>\n<\/tr>\n
        Raw Material (closing)<\/td>\n3,05,000<\/td>\n<\/tr>\n
        Purchases of Raw Material<\/td>\n42,25,000<\/td>\n<\/tr>\n
        Freight Inwards<\/td>\n1,00,000<\/td>\n<\/tr>\n
        Direct wages paid<\/td>\n12,56,000<\/td>\n<\/tr>\n
        Direct wages-outstanding at the end of the year<\/td>\n1,50,000<\/td>\n<\/tr>\n
        Factory Overheads<\/td>\n20% of prime cost<\/td>\n<\/tr>\n
        Work-in-progress (opening)<\/td>\n1,92,500<\/td>\n<\/tr>\n
        Work-in-progress (closing)<\/td>\n1,40,700<\/td>\n<\/tr>\n
        Administrative Overheads (related to production)<\/td>\n1,73,000<\/td>\n<\/tr>\n
        Distribution Expenses<\/td>\n\u20b9 16 per unit<\/td>\n<\/tr>\n
        Finished Stock (opening)-1,217 Units<\/td>\n6,08,500<\/td>\n<\/tr>\n
        Sale of scrap of material<\/td>\n8,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

        The firm produced 14.000 units of output during the year. The stock of finished goods at the end of tho year is valued at cost of production. The firm sold 14.153 units at a price of \u20b9 618 per unit during the year.
        \nPREPARE cost sheet of the firm.
        \nAnswer:
        \nCost sh6et foi the year ended 31st<\/sup> March, 2019.
        \nUnits produced – 14,000 units
        \nUnits sold – 14.153 units
        \n\"Cost<\/p>\n

        \"Cost<\/p>\n

        Question 14.
        \nThe cost structure of an article the selling price of which is \u20b9 45,000, is as follows:
        \nDirect Materials 50%, Direct Labour 20%, Overheads 30%
        \nAn increase of 15% in the case of materials and 25% in the cost of labour is anticipated. These increased-costs in relation to the present selling price would cause a 25% decrease in the amount of profit per article.<\/p>\n

        Prepare a statement of profit per article at present, and the revised selling price to produce the same percentage of profit to sales as before.
        \nAnswer:
        \nLet\u2018x\u2019 be the Total Present Cost
        \nStatement Showing Present and Anticipated Cost per article<\/p>\n\n\n\n\n\n\n\n
        Item (A)<\/td>\nPresent Cost \u20b9 (B)<\/td>\nIncrease % (C)<\/td>\nIncrease \u20b9 (D)<\/td>\nAnticipated Cost \u20b9 (E) = (B) + (D)<\/td>\n<\/tr>\n
        Direct Material Cost<\/td>\n0.5 x<\/td>\n15<\/td>\n0.075 x<\/td>\n0.575 x<\/td>\n<\/tr>\n
        Direct Labour<\/td>\n0.2 x<\/td>\n25<\/td>\n0.050 x<\/td>\n0.250 x<\/td>\n<\/tr>\n
        Overheads<\/td>\n0.3 x<\/td>\n–<\/td>\n–<\/td>\n0.300 x<\/td>\n<\/tr>\n
        Total<\/td>\nx<\/td>\n–<\/td>\n0.125 x<\/td>\n1.125 x<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

        Present Profit = 45,000 – X,
        \nAnticipated Profit at same selling price = \u20b9 45,000 – 1.125 x
        \n\u20b9 45,000 – 1.125 x = 75% of (45,000 – x)
        \n45,000 – 1.125 x = 33,750 – .75 x
        \n.375 \u00d7 11,250x
        \n= 11,250\/.375 = \u20b9 30,000<\/p>\n

        \"Cost<\/p>\n

        (a) Present Statement of Profit Per Article
        \n\"Cost<\/p>\n

        (b) Statement of Revised Selling Price
        \n\"Cost<\/p>\n","protected":false},"excerpt":{"rendered":"

        Cost Sheet \u2013 CA Inter Costing Question Bank is designed strictly as per the latest syllabus and exam pattern. Cost Sheet – CA Inter Costing Question Bank Question 1. Popeye Company is a metal and wood cutting manufacturer, selling products to the home construction market. Consider the following data for the month of October, 2004: …<\/p>\n

        Cost Sheet – CA Inter Costing Question Bank<\/span> Read More »<\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"spay_email":"","footnotes":""},"categories":[167],"tags":[],"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/posts\/23221"}],"collection":[{"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/comments?post=23221"}],"version-history":[{"count":1,"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/posts\/23221\/revisions"}],"predecessor-version":[{"id":23337,"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/posts\/23221\/revisions\/23337"}],"wp:attachment":[{"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/media?parent=23221"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/categories?post=23221"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/tags?post=23221"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}