CUET UG 2022 — Accountancy Partnership

Net Profit (on which commission is calculated) = Divisible Profit + Salary to Partners - Interest on Drawings

$$= 10{,}000 + 3{,}000 - 2{,}000 = 11{,}000$$=10,000+3,000−2,000=11,000

Manager's Commission = $10\%$10% of $11{,}000 = 1{,}100$11,000=1,100.

Note: The figure of Rs. 11,000 is treated as net profit after commission; the manager's commission is then 10% of this base, which matches Rs. 1,100 among the given options.