Q1 ) From the following cost data :
Selling price per unit Rs. 18 contribution per unit Rs. 6 and fixed cost Rs. 84,000.
1. You are required to calculate:
2. BEP (units and sales)
3. Desired Sales required to earn a profit of Rs. 54,000.
Q2) Dabar india Ltd., delhi has earned a contribution of Rs. 2,00,000 and a net profit of Rs.
1,50,000 on sales of Rs. 8,00,000. Find out the margin of safety.
Q3) Compute margin of safety of surya Ltd., from the information given below:
Selling price : Rs. 8 per unit
Variable cost : Rs. 5 per unit
Fixed cost : Rs. 45,000
Sales (current) : 25, 000 units
Q4) From the following particulars
Variable cost per unit : Rs. 15
Fixed expenses : Rs 53,000 p.a.
Selling price per unit : Rs. 20
find out the
1. break-even point and
2. the selling price per unit if the break even point is reduced to 6,000 units.
Q5) From the following data :
1. Selling price per unit : Rs. 20
2. Trade discount : 10%
3. Direct material : Rs. 6.00
4. Direct labour cost per unit : 4.00
5. Fixed overheads : Rs. 20,000
6. Variable overheads are 100% on direct labour cost
Calculate :
Break-even point
If sales are 10% and 15% above the break even volume, determine the net profits.
Q6) Form the following particulars calculate
1) Contribution per unit
2) p/v ratio
3) BEP (units and rupees)
4) What will be the selling price per unit if BEP is brought down to 25,000 units?
Fixed expenses Rs. 1,50,000.
Selling price per unit Rs. 15
Variable cost per unit Rs. 10.
Q7)Find out the selling price per unit if BEP is to be brought down to 9,000 units
Marginal cost per unit Rs. 75
Fixed cost 2,70,000
Market price per unit 100
Q8) Find out the actual sales form the following information
Fixed cost = Rs. 8,000
Profit = Rs. 2,000
BEP (sales) = Rs. 40,000
Q9 ) Following cost details are made available by Indian plastic Ltd., Indapur for the month July,
2023.
Prime cost labour per unit 3.50
Fixed overheads Rs. 20,000
Value of turnover per unit Rs. 20
Productive wages- outstanding per unit Rs. 0.50
Basic material cost per unit
Variable overheads 100% of direct labour cost
You are required to calculate-
Breakeven point sales value
Net profit, if sales are 10% and 15% above the break even volume
Q10) Bakaroo india Ltd., Badalapur provides the following cost data relating to one unit of output
Productive materials Rs. 50
Variable works overheads: 75% of prime cost labour
Direct labour Rs. 80
Yearly fixed establishment overheads Rs. 2, 40,000
Market price Rs. 230
You are required to calculate:
1) The number of units to be produced and sold in a year to break even.
2) The number of units to be manufactured and sold in a year to make a profit of Rs.
80,000.
3) The number of units to be produced and sold break even if the selling price is
reduced by Rs. 16 each.
Q11) The Burma-shell Ltd., has submitted the following data:
Selling price per unit Rs. 20
Variable cost per unit Rs.16
Total fixed cost Rs. 20,000
Calculate BEP (units). Also calculate the effect on BEP (units) if
1) Selling price is increased by Rs. 1
2) Variable cost is decreased by Rs. 1
3) Fixed cost is in increased by Rs. 5,000
4) Fixed cost is decreased by Rs. 5,000
Q12) Birla Ltd., Baroda has prepared the following budget estimated for the
year 2023-24
Sales Rs. 34,000
Fixed cost Rs. 1,50,000
Sales value Rs. 6
You are required to calculate
P/V ratio, BEP (sales) and Margin of safety
Also Calculate with the effect of the following:
1) Decrease of 10% in selling price
2) Increase of 10% in variable cost.
