#Q.1) A company has fixed cost of Rs. 90,000, Sales Rs. 3,00,000 and Profit of Rs. 60,000.
(i) Sales volume if in the next period, the company suffered a loss of Rs. 30,000.
(ii) What is the margin of safety for a profit of Rs. 90,000?- 15 Marks
#Q.2) Following informations are available for the year 2013 and 2014 of PIX Limited:
Year 2013 2014
Sales Rs. 32, 00,000 Rs. 57, 00,000
Profit/ (Loss) Rs. (- 3,00,000) Rs. 7, 00,000
Calculate – (a) P/V ratio, (b) Total fixed cost, and (c) Sales required to earn a Profit of Rs. 12,00,000.- 15 Marks
#Q.3) The P/V Ratio of Delta Ltd. is 50% and margin of safety is 40%. The company sold 500 units for Rs.5,00,000. You are required to calculate:
(i) Break- even point, and
(ii) Sales in units to earn a profit of 10% on sales- 15 Marks