What is the formula of BEP in Rs?

• A) (CM / FC) * S
• B) CM / FC
• C) (FC / CM) * S
• D) FC / CM

Contribution Margin per unit (CM) =

• A) Sale(S)/Variable cost (VC)
• B) Sale(S) – Variable cost (VC)
• C) Sale(S)xVariable cost (VC)
• D) Sale(S) + Variable cost (VC)

Break even point (BEP) in units is calculated as ………

• A) Fixed cost (FC)/ Contribution Margin (CM)
• B) Contribution Margin (CM)/Fixed cost (FC)
• C) Contribution Margin (CM)+Fixed cost (FC)
• D) Contribution Margin (CM)-Fixed cost (FC)

The graph below shows noon temperatures for five days. What weekday was it when the noon temperature started to increase for the first time? data:image/jpeg;base64,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

• A) Sunday
• B) Thursday
• C) Tuesday
• D) Wednesday

If Variable Cost is Rs.120 and contribution margin is Rs 30, then sale will be ------------------------

• A) 130
• B) 120
• C) 150
• D) 140

If Fixed Cost (FC) is Rs. 3264 and Contribution Margin (CM) is Rs. 24, then what is BEP in units?

• A) 130
• B) 132
• C) 134
• D) 136

If a company's BEP is 50% of its capacity, what does this mean?

• A) It must meet 50% sales to avoid loss.
• B) Fixed and variable costs are equal.
• C) Capacity is too high.
• D) Profits are guaranteed.

The break even point in units is 120 and the contribution margin is Rs 30 per unit. What is the fixed cost ?

• A) 40
• B) 3600
• C) 360
• D) 4000

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

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

If the PC ( Production Capacity) is 820 and the BEP as a % of capacity is 80%, then the BEP (Break Even Point) in units = __________.

• A) 652
• B) 654
• C) 650
• D) 656

The graph below shows the rainfall over a period of 12 months. Find the month in which there was the second least rainfall. data:image/jpeg;base64,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

• A) November
• B) January
• C) August
• D) June

If Variable Cost = Rs.100 and Sale= Rs.120, then find the value of its margin

• A) -20
• B) 20
• C) 120
• D) 100

Contribution Margin = Sale – Variable Cost

• A) False
• B) True
• C)
• D)

Break even point (BEP) in rupees is calculated as ………

• A) (Fixed cost (FC) / Contribution Margin (CM))*S
• B) (Contribution Margin (CM)/Fixed cost (FC)) * S
• C) (Contribution Margin (CM)+Fixed cost (FC))* S
• D) (Contribution Margin (CM) - Fixed cost (FC))*S

The graph below shows the average hours of sun per day over a period of one year. Which other month had the same number of average hours of sun per day as February? data:image/jpeg;base64,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

• A) January
• B) November
• C) July
• D) December

If the sales-agent sells 200 bulbs for Rs 24 each, what is the net sale?

• A) 8.33
• B) 4800
• C) 0.12
• D) None of these

If Fixed Cost (FC) is Rs. 2575 and Contribution Margin (CM) is Rs. 25, then what is BEP in units?

• A) 105
• B) 102
• C) 103
• D) 104

If fixed cost is 8550 and contribution margin is 25 then break even point in unit will be

• A) 213750
• B) 8575
• C) 342
• D) 8525

Suppose S is Rs.160 per unit and the VC (Variable Cost) is reduced to 70% of S, then what is the New VC?

• A) Rs. 90
• B) Rs. 230
• C) Rs. 330
• D) Rs. 112

If FC is 2160 per period, S is RS. 125 per unit and CM is 30, then what is the BEP in rupees?

• A) 8000
• B) 9000
• C) 800
• D) 900