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Per OCR Point 1 of "Points to Remember" in Ratios, before computing a ratio one should:
ASquare both quantities
BBring the quantities to the same units
CConvert to percentage
DRound to nearest integer
Answer & Solution
Correct answer: B. Bring the quantities to the same units
1. Per OCR: "Bring the quantities to the same units while finding a Ratio."
2. Mixing rupees and paise → must convert first.
3. Example: ₹2 vs 50p → 200p vs 50p → 4:1.
_Source: ICMAI BoS CMA Foundation Paper 3 (FBMS) — Paper3_07042026.pdf, Module 1 §1.1 (page 11)_
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