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Solution 1

Total sales 1,025,000


Variable Cost (717,500)
CM Total 307,500 30%
Fixed Cost (195,000)
Profit 112,500

BE Sales CM = FC
MOS CM = Profit

Solutoin 2

FC / CM % = BE Sales
FC / BE sales = CM %

Fixed Cost 160,000


Break even Sales 500,000
CM % 32%

Solution 3
First Next
3 Months 9 Months
Selling Price 120.00 110.00
Variable Cost (84.00) (79.20)
CM per Unit 36.00 30.80
Units sold 12,500
CM Total 450,000

Fixed Cost 1,990,000


CM in first 3 months (450,000)
FC to be covered in 9 Months 1,540,000
CM per unit 30.80
Break Even 50,000
Solution 4
Rs
Selling Price 450.00
Variable Cost / unit (270.00)
CM per unit 180

Fixed Cost 2,812,500


Break even 15,625
Expected Sales 25,000
MOS (Units) 9,375

Solution 5 2020 2021


Selling Price 150.00 165.00
VC for (108.00) (116.64)
CM per unit 42.00 48.36

Break Even 40,000 36,824 3,176


Fixed Cost 1,680,000 1,780,800

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