Showing posts with label CM ratio. Show all posts
Showing posts with label CM ratio. Show all posts

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

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