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CVPA quick exercises

What is the break even point in units for each of the


following:
1. Selling price p/u £20; Variable cost p/u £12: Fixed cost
£6,000
a) 750 b) 500 c) 300

2. Selling price p/u £25; Contribution p/u £15; Fixed cost


£6,600
a)264 b) 440 c) 600

3. Selling price £12; Fixed cost £9,000; C/S ratio 25%


a) 750 b) 2250 c) 3000

4. Fixed cost £1,000; Variable cost p/u £5; C/S ratio 50%
a) 200 b) 500 c) 400

What is the break even point in £s for each of the following:


5. Selling price £90; Variable cost p/u £40: Fixed cost
£5,000
a) £3600 b) £9000 c) £3000

6. Selling price p/u £25; Contribution p/u £15; Fixed cost


£6,600
a) £11000 b) £15000 c) £10000

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