1] XYZ ltd has recorded a sale of 60000 units in a year, with a selling price of Rs 6 per unit. Moreover, the company has recorded a prime cost and variable overhead to be Rs 3 and Rs 1 respectively. The company had a fixed cost of Rs 100000.
1] XYZ ltd has recorded a sale of 60000 units in a year, with a selling price of Rs 6 per unit. Moreover, the company has recorded a prime cost and variable overhead to be Rs 3 and Rs 1 respectively. The company had a fixed cost of Rs 100000.
- Calculate BEP (in Rupees)
- Calculate MOS
Solution :
Sales – 60,000 units per annum
Selling price – Rs.6.00 per unit
Prime cost – Rs. 3.00 per unit
Variable overheads – Rs. 1.00 per unit
Fixed cost – Rs.1, 00,000 per annum
Solution:
BEP in units = Fixed cost / (SP – VC) per unit
= 100000 / 6 – 4
= 100000 / 2 or 50,000 units
BEP in rupees = BEP in units x selling price per unit
= 50,000 x Rs 6
= Rs. 3, 00,000
MOS = (Actual sales – BEP sales) ÷Actual sales
= ((60,000 x 6) – 3, 00,000) / (60,000*6)
= 60, 000 / 3, 60,000
= 16.66%
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