Cost Volume Profit Analysis
By- Dr. Pooja Talreja
Que 1: Form the following data relating to Gajra Gears Ltd. Calculate E=Break Even Point-
Sales Rs. 20 per unit
Fixed Expenses Rs. 6000
Variable Cost per Unit Rs. 10
Que 2: The fixed cost for the year are Rs. 40,000. Variable cost per unit for the single product being
made is Rs. 2. Estimated sales for the period are valued at Rs. 1,00,000. Selling price per unit is Rs.
10. Calculate BEP.
Que 3: From the following particulars relating to a company, calculate the BEP-
Sales Rs. 10,000 , VC Rs. 6000, NP Rs. 1000.
Que 4: From the following data Calculate BEP and Margin of Safety-
Sales Rs. 50,000 , Total Costs Rs. 30,000 , Fixed Costs Rs. 15,000
Que 5: The following data relates to a manufacturing unit-
Sales 8000 units @ Rs. 10 80,000
Variable expenses 64,000
Fixed Expenses 24,000
What sales are needed to Break Even Point?
Que 6: From the following data find out P/V Ratio and BEP-
Sales Rs. 5,00,000
Selling Price Rs. 5 per unit
Fixed Expenses Rs. 1,20,000
Variable Expenses Rs. 2 per unit
Que 7: Following is the position of a company for the year 2018-
Sales Rs.4,00,000
Variable cost Rs. 3,00,000
Contribution Rs. 1,00,000
Fixed Overheads Rs. 30,000
Net Profit Rs. 70,000
From the above figures, find out-
a. P/V Ratio b. BEP c. Margin of Safety d. Sales to earn profit of Rs.1,00,000
Que 8: Calculate P/V Ratio and Profit from the following:
Sales Rs. 50,000, Fixed Expenses Rs. 10,000 , BEP Rs.25,000
Que 9: From the following data calculate P/V Ratio, Fixed Cost and BEP-
2012 2013
Sales 40,000 60,000
Profit 4,000 8,000
Que 10: The P/V Ratio of Mehta Bros. is 50% and percentage of Margin of Safety is 40 %. You are
required to calculate BEP if the sales volume is Rs.1,00,000
Que 11: The following data relates to a manufacturing unit-
Variable cost per unit Rs. 15
Fixed Expenses Rs.1,08,000
Selling Price per unit Rs. 20
Calculate-
i. BEP
ii. What should be the selling price per unit if the break even point is brought down to
12,000 units?
Que 11: From the following data, Calculate-
i. BEP
ii. Number of units that must be sold to earn a profit of Rs. 60,000
Selling Price per unit Rs. 20
Variable Manufacturing Cost per unit Rs. 11
Variable Selling Cost per unit Rs. 3
Fixed Factory Overheads Rs.5,40,000
Fixed Selling Cost Rs. 2,52,000