DAIBB MA Math Solution regarding BEP, Fixed Cost, Variable Cost CM ratio

 Solution regarding BEP, Fixed Cost, Variable Cost CM ratio

Ans 1. We Know, CM Ratio = CM/Selling Price  tk p/u        CM Ratio = (Selling Price – VC)/Selling Price    => 0.3            = (40 – VC)/40       => 12             = 40 – VC       => So,         VC            = 40 – 12 = 28  tk p/u   Ans 2. BEP in unit = Total FC / (Selling Price – Variable Cost)                        = 180000 / (40-28)                     = 180000 / 12                     = 15000  units  Ans 3. So, BEP in tk = BEP in unit X Price p/u                        = 15000 X 40                        = 600000 tk	Given, CM Ratio = 30% or 0.3 Fixed Cost = 180000 Tk Selling Price per unit = 40 Tk (FC per Unit)   Required       1.       Variable Cost        2.       BEP in Unit        3.       Bep in Tk
Units required  = ( Total FC + 60000 ) / (Selling Price – VC) = (180000 + 60000) / (40 – 28) = 240000 / 12 = 20000 Sales Required = 20000 X 40 = 800000 tk	Required BEP,         1.       If Targeted sales increases by 60000
Units required = Total FC / (Selling Price – VC - 4) = 180000 / (40 – 28 - 4) = 180000 / 16 = 11250  Sales Required = 11250X 40 = 450000 tk	Required BEP,         1.       if variable cost decrease by 4 tk