The Break Even Point in units is 85 and Production Capacity = 450 units per period, then the break Even point as a % of capacity will be ---------

• A) 12.5%
• B) 15.7%
• C) 18.9%
• D) 20.5%

Contribution Rate (CR) =

• A) Sale(S)/Contribution Margin (CM) × 100%
• B) Sale(S)/Contribution Margin (CM) + 100%
• C) Contribution Margin (CM)/Sale(S) × 100%
• D) Sale(S)/Contribution Margin (CM) / 100%

If the break even point in units is 180 and the production capacity is 440, then break even point as a percentage of the capcity is........

• A) 41%
• B) 39%
• C) 40%
• D) 40.91%

If the Contribution Margin (CM) is 30 and the Selling Price S is Rs. 210 per unit, then what is the Variable Cost (VC)?

• A) Rs. 150
• B) Rs. 160
• C) Rs. 170
• D) Rs. 180

If BEP in rupees is Rs. 20500, the selling price S is RS. 125 per unit and CM is 35, then what is FC per period?

• A) Rs. 5750
• B) Rs. 5740
• C) Rs. 5720
• D) Rs. 5730

If the PC ( Production Capacity) is 780 and the BEP as a % of capacity is 65%, then the BEP (Break Even Point) in units = __________.

• A) 507
• B) 506
• C) 504
• D) 505

If S is 75 and the Variable cost (VC) is Rs. 45, then what is the Contribution Margin (CM) per unit?

• A) 100
• B) 120
• C) 3,375
• D) 30

What is the net income if the number of units sale above BEP is 64 units and the contribution margin per unit is 20.?

• A) 1280
• B) 640
• C) 1200
• D) 1140

If the break even point in units is 220 and the production capacity is 660, then break even point as a percentage of the capacity is ........

• A) 3%
• B) 50%
• C) 300%
• D) 33.34%

The formula for finding the geometric mean of the data (X_1 ,X_2 ,X_3 ,...,X_n ) is given by . . . . . . .

• A) \bar X = (X_1 \times X_2 \times X_3 \times ... \times X_n )^{1/n}
• B) \bar X = (X_1 + X_2 + X_3 + ... + X_n )^{1/n}
• C) \bar X = (X_1 \times X_2 \times X_3 \times ... \times X_n )^n
• D) \bar X = \frac{{X_1 \times X_2 \times X_3 \times ... \times X_n }}{n}

If FC per period is 3500, S is RS. 190 per unit and CM is 70, then what is the BEP in rupees?

• A) 9500
• B) 7500
• C) 6500
• D) 8500

If the BEP (Break Even Point) in units is 245 and the PC ( Production Capacity) is 350, then BEP as a % of capacity = __________ %.

• A) 70
• B) 35
• C) 25
• D) 50

At Break even point

• A) loss is greater than profit
• B) profit is greater than loss
• C) profit is equal to loss
• D) Net profit and loss equal to zero

If S is 80 and the Variable cost (VC) is Rs. 58, then what is the Contribution Margin (CM) per unit?

• A) 22
• B) 4,640
• C) 138
• D) 58

BEP in units = FC/CM

• A) False
• B) True
• C)
• D)

If the value of the contribution margin is 3000 and the sale is 5000, then the contribution rate is.......

• A) 60%
• B) 70%
• C) 30%
• D) 40%

If a product's selling price S is reduced by 60%, resulting in a New VC of Rs. 150. Then what was the original selling price S?

• A) Rs. 220
• B) Rs. 230
• C) Rs. 250
• D) Rs. 240

\bar X = \frac{{X_1 \times X_2 \times X_3 \times ... \times X_n }}{n}

• A) \bar X = (X_1 + X_2 + X_3 + ... + X_n )^{1/n}
• B) (X_1 + X_2 + X_3 + ... + X_n )
• C) \bar X = \frac{{X_1 + X_2 + X_3 + ... + X_n }}{n}
• D) \bar X = \frac{{X_1 \times X_2 \times X_3 \times ... \times X_n }}{n}

The break Even point is 25% of capacity and Production Capacity = 385 units per period, the Break Even Point in units is ……………………

• A) 90.50
• B) 85.25
• C) 96.25
• D) 99.35

If Variable Cost is Rs.210 and Sale is Rs.280, then contribution margin will be ------------------------

• A) Rs 65
• B) Rs 70
• C) Rs 75
• D) Rs 60