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 |
DAIBB, MA, Break-Even Point
What Is the
Break-Even Point?
The break-even point is the point where a company’s revenues
equals its costs. The calculation for the break-even point can be done one of
two ways; one is to determine the amount of units that need to be sold, or the
second is the amount of sales that need to happen.
The break-even point allows a company to know when it, or one of
its products, will start to be profitable. If a business’s revenue is below the
break-even point, then the company is operating at a loss. If it’s above, then
it’s operating at a profit.
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What Is the Break-Even Point? The break-even point is the point where a company’s revenues equals its costs. The calculation for the bre...