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प्रश्न
The Sales Turnover and Total Cost of M/s. ABC Ltd. are as under :
| Year | Sales(Rs.) | Total Cost (Rs.) |
| 2017 | 1,50,000 | 1,20,000 |
| 2018 | 1,80,000 | 1,42,500 |
You are required to calculate:
(a) Profit Volume Ratio, (b) Fixed Cost, (c) Break-even Point, (d) Sales to earn a Profit of Rs. 45,000.
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उत्तर
| Year | Sales(Rs.) | Total Cost (Rs.) | Profit (Rs.) |
| 2017 | 1,50,000 | 1,20,000 | 30,000 |
| 2018 | 1,80,000 | 1,42,500 | 37,500 |
(a) P/V Ratio `="Change in Profits"/"Change in Sales"xx100`
`=(7,500 (37,500 - 30,000))/(30,090 (1,80,000 - 1,50,000))xx100`
= 25%
(b) Fixed Cost P/V Ratio is 25%.
∴ Contribution (C) is also 25% of Sales.
∴ Contribution `=25/100xx1,50,000`
= Rs. 37,500
Now, C- PC = Profit
∴ 37,500 - FC = 30,000
∴ FC = Rs. 7,500 (For Year 2017)
For Year 2018, also,
C- PC = Profit
∴ 45,000 - FC = 37,500
∴ FC = Rs. 7,500 (For Year 2018)
(c) Break-even Point `="FC"/"P/V Ratio"`
`=(7,500)/(25%)`
= Rs. 30,000
(d) Sales to earn a Profit of 45,000
S `="FC (+)Desired Profit"/"P/V Ratio"`
S `=(7,500 (+) 45,000)/(25%)`
S `=(52,500)/(25%)`
S = Rs. 2,10,000
