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Question (Break-even Chart)

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Tamanna Yadav
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12 views

Question (Break-even Chart)

Uploaded by

Tamanna Yadav
Copyright
© © All Rights Reserved
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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(a)

Selling price per unit (₹) 100 UNITS TOTAL FIXED COST TOTAL VARIABLE COST
Variable cost per unit (₹) 60 0 40000 0
Total Fixed Cost (₹) 40000 200 40000 12000
400 40000 24000
Contribution per unit (₹) 40 600 40000 36000
P/V Ratio 0.4 800 40000 48000
Break-even point (units) 1000 1000 40000 60000
Break-even point (₹) 100000 1200 40000 72000
1400 40000 84000
(b) (i) 1600 40000 96000
New selling price per unit (₹) 110 1800 40000 108000
2000 40000 120000
New contribution per unit (₹) 50
New P/V Ratio 0.454545
BREAK-EVEN CHART
New Break-even point (units) 800
New Break-even point (₹) 88000 250000

200000
Revenue and Cost

150000

5; 88000
100000
6; 100000

50000

0
0 500 1000 1500

Units

TOTAL FIXED COST TOTAL COST


TOTAL REVENUE NEW TOTAL REVENUE
0
0 500 1000 1500

Units

TOTAL FIXED COST TOTAL COST


TOTAL REVENUE NEW TOTAL REVENUE
TOTAL COST TOTAL REVENUE NEW TOTAL REVENUE
40000 0 0
52000 20000 22000
64000 40000 44000
76000 60000 66000
88000 80000 88000
100000 100000 110000
112000 120000 132000
124000 140000 154000
136000 160000 176000
148000 180000 198000
160000 200000 220000

AK-EVEN CHART

6; 100000

1000 1500 2000 2500

Units

D COST TOTAL COST


ENUE NEW TOTAL REVENUE
1000 1500 2000 2500

Units

D COST TOTAL COST


ENUE NEW TOTAL REVENUE
(a)
Selling price per unit (₹) 100 UNITS TOTAL FIXED COST TOTAL VARIABLE COST
Variable cost per unit (₹) 60 0 40000 0
Total Fixed Cost (₹) 40000 200 40000 12000
400 40000 24000
Contribution per unit (₹) 40 600 40000 36000
P/V Ratio 0.4 800 40000 48000
Break-even point (units) 1000 1000 40000 60000
Break-even point (₹) 100000 1200 40000 72000
1400 40000 84000
(b) (i) 1600 40000 96000
New Total Fixed Cost (₹) 50000 1800 40000 108000
2000 40000 120000

New Break-even point (units) 1250 BREAK-EVEN CHART


New Break-even point (₹) 125000
250000

200000
1; New Break-even;
125000
Revenue and Cost

150000

100000
6; 100000

50000

0
0 500 1000 1500

Units

TOTAL FIXED COST TOTAL COST


NEW TOTAL FIXED COST NEW TOTAL COST
Units

TOTAL FIXED COST TOTAL COST


NEW TOTAL FIXED COST NEW TOTAL COST
TOTAL COST TOTAL REVENUE NEW TOTAL FIXED COST NEW TOTAL COST
40000 0 50000 50000
52000 20000 50000 62000
64000 40000 50000 74000
76000 60000 50000 86000
88000 80000 50000 98000
100000 100000 50000 110000
112000 120000 50000 122000
124000 140000 50000 134000
136000 160000 50000 146000
148000 180000 50000 158000
160000 200000 50000 170000

BREAK-EVEN CHART

1; New Break-even;
125000

6; 100000

]
1000 1500 2000 2500

Units

TOTAL COST TOTAL REVENUE


OST NEW TOTAL COST New Break-even
Units

TOTAL COST TOTAL REVENUE


OST NEW TOTAL COST New Break-even

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