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"How many units must be sold if company wants to achieve a profit of Rs 11,000 for the year?<br>Selling price - Rs 6 per unit<br>Variable production cost - Rs 1.20 per unit<br>Variable selling cost - Rs 0.40 per unit<br>Fixed production cost - Rs 4 per unit<br>Fixed selling cost - Rs 0.80 per unit<br>Budgeted production and sales for the year are 10,000 units."
A
2,500 units
B
9,833 units
C
10,625 units
D
13,409 units
Correct Answer:
13,409 units
"It is now expected that the variable production cost per unit and the selling price per unit will each increase by 10%, and fixed production cost will rise by 25%. What will be the new break even point?
Selling price - Rs 6 per unit
Variable production cost - Rs 1.20 per unit
Variable selling cost - Rs 0.40 per unit
Fixed production cost - Rs 4 per unit
Fixed selling cost - Rs 0.80 per unit
Budgeted production and sales for the year are 10,000 units."
A
8,788 units
B
11,600 units
C
11,885 units
D
12,397 units
"S produces and sells one product, P, for which the data are as follows:
Selling price Rs 28
Variable cost Rs 16
Fixed cost Rs 4
The fixed costs are based on a budgeted production and sales level of 25,000 units for the next period. Due to market changes both the selling price and the variable cost are expected to increase above the budgeted level in the next period. If the selling price and variable cost per unit increase by 10% and 8% respectively, by how much must sales volume change, compared with the original budgeted level, in order to achieve the original budgeted profit for the period?"
A
10.1% decrease
B
11.2% decrease
C
13.3% decrease
D
16.0% decrease
"What is the company's breakeven point:
Selling price - Rs 6 per unit
Variable production cost - Rs 1.20 per unit
Variable selling cost - Rs 0.40 per unit
Fixed production cost - Rs 4 per unit
Fixed selling cost - Rs 0.80 per unit
Budgeted production and sales for the year are 10,000 units."
A
8,000 units
B
8,333 units
C
10,000 units
D
10,909 units
Profit on selling 10 candles equals selling price of 3 bulbs. While loss on selling 10 bulbs equal selling price of 4 candles. Also profit percentage equals to the loss percentage and cost of a candle is half of the cost of a bulb. What is the ratio of selling price of candles to the selling price of a bulb?
A
5 : 4
B
3 : 2
C
4 : 5
D
3 : 4
A shopkeeper has 11 books of same cost price. He sells the first book at certain price, then he sells second book at a price which is Rs. 1 less than the selling price of first book and then he sells third book at a price which is Rs. 1, less than the selling price of second book. Following this pattern, he sold all 11 books. If he sells sixth book at its cost price. Find the over-all percent profit or loss on selling all 11 books = ?
A
20%
B
10%
C
$$\frac{1}{{11}}$$%
D
No profit no loss
The total production of a company is increased by 25%. The total sales of a company are increased by 50%. If the company can clear previous stock of 50000 units in 20 days, Find the current production speed of the company (per day). It is known that the previous sales of the company and the previous production of the company were in same ratio.
A
1,25,000 units per day
B
2,50,000 units per day
C
1,50,000 units per day
D
3,00,000 units per day
If the labour cost 20% of the cost of production and raw material cost 10% of the cost of production and the price on which article is sold is 20% above the cost of production. If the price of labour is increased by 40% and the price of raw material increased by 20% and rest other expenditure of cost remain constant. The industrythus decide to increase the selling price by 10%. Find the new profit percent ?
A
18%
B
20%
C
22%
D
24%
A small and medium enterprise imports two components A and B from Taiwan and China respectively and assembles them with other components to form a toy. Components A contributes to 10% of production cost while components B contributes to 20% of production cost. Usually the company sells this toy at 20% above the production cost. Due to increase in the raw material and labour cost in both the countries ,component A became 20% costlier and components B became 40% costlier. Owing to these reasons the company increased its selling price by 15%. Considering that cost of other components does not change. What will be the profit percentage if the toy is sold at the new price?
A
15.5%
B
25.5%
C
35.5%
D
40%
A company manufactures a single product for which cost and selling price data are as follows:
Selling price per unit - Rs 12
Variable cost per unit - Rs 8
Fixed cost for a period - Rs 98,000
Budgeted sales for a period - 30,000 units
The margin of safety, expressed as a percentage of budgeted sales,is:
A
20%
B
25%
C
73%
D
125%
The accountants of a company show sales of Rs. 12,600. The primary cost is 35% of sales and trading cost accounts for 25% of the gross profit. Gross profit is arrived at by excluding the primary cost plus the cost of advertising expenses of Rs. 1400, director's salary of Rs. 650 per annum plus 2% annual sales as miscellaneous costs. Find the percentage profit (approx) on a capital investment of Rs. 14,000?
A
35%
B
31%
C
28%
D
26%
E
Cannot be determined