Anda di halaman 1dari 3

Q- Determine the amount of fixed expenses from the following

particulars: Sales Rs. 4,80,000; Direct Materials Rs. 1,60,000;


Direct Labor Rs. 1,00,000; Variable Overheads Rs. 40,000 and
Profit Rs. 1,00,000.

Q- Calculate P/V Ratio from the following information: Selling


Price Rs. 20 per unit; Variable Cost per Unit Rs. 12.

Q- Fixed Overheads Rs. 4,80,000; Variable Cost per Unit Rs. 30


and Selling Price per unit Rs. 60. Find out:
(a) Break even sales in units
(b) If the selling price is reduced by 10%, what will be the
new break even point?

Q- Thefollowing information is available from the records of Jindal steels as


on 31 March 2005 and 2006.
2005 (Rs. In Lakhs) 2006 ( Rs. In Lakhs)
Sales 400 500
Profit 62 80

Calculate:
a) P/V Ratio
b) Fixed expenses.
c) The Break Even level of sales
d) Sales required to earn a profit of Rs 90 Lakhs
e) Profit or loss that would arise if the sales were Rs 300 Lakhs.

Q- From the following information, find:


(i) BEP in rupees, &
(ii) Number of units to be sold to earn a net income of 10% on sales.
Rs. 20
Selling Price per unit
Rs. 12
Variable Cost per unit
Rs.
Fixed Cost 2,40,000

Q- The following information is available from the records of Jindal Steels as on 31 March 2003 and 2004.

2003 2004
Sales 2,50,000 4,00,000
Profit 45000 90000

Calculate:
(i) P/V Ratio=
(ii) Fixed Expenses=
(iii) The Break Even Level of Sales.

Q- The budgeted sales of three products of a company are as follows:

PRODUCT
X Y Z
Budgeted sales in units 10,000 15,000 20,000
Budgeted selling price per unit 4 4 4
Budgeted variable cost per unit 2.5 3 3.5
Budgeted fixed expenses total 12,000 9,000 7,500
From the information, you are required to compute the following for each component:

(i) The budgeted profit.


(ii) The budgeted break even sales.
(iii) The budgeted margin of safety in terms of sales value

Q- A company has earned a contribution of Rs. 4,00,000 and net profit of Rs. 3,00,000 on sales of Rs.
16,00,000. What is the margin of safety?

Q-The break even point is 10,000 units, sales are 12,000 units. The margin of safety expressed as a
percentage of the break-even point is therefore:

Q-Contribution per unit is £1. Fixed costs are £5,000. Production and sales are 7,500 units.
Contribution margin is

Q-Contribution per unit is £1. Fixed costs are £5,000. Production and sales are 7,500 units. Profit is
Q- Variable cost is £4 per unit, Fixed cots are £80,000, Selling price per unit is £9, Sales are 5,000 units.
The target profit is £100,000. What must the sales revenue be?

Anda mungkin juga menyukai