The fixed expenses of the business are ₹ 8,000 per year. Total cost at 4,000 units = 4,000 × 3.5 14,000ĭec 2014: Which of the following formula cannot be used for calculating contribution -ĭec 2014: A product is sold at a price of ₹ 120 per unit and its variable cost is ₹ 80 per unit. When the volume is 4,000 units, the average cost is ₹ 3.50 per unit. The margin of safety is -ĭec 2014: When the volume is 3,000 units, the average cost is ₹ 4 per unit. Capacity utilization at break-even point level is -ĭec 2014: The costing method in which fixed factory overheads are added to inventory is known asĭec 2014: For a given product, selling price per unit is ₹ 15, variable cost per unit is ₹ 10, total fixed cost is ₹ 1,50,000 and units sold during the period are 35,000. The capacity of the factory is 15,000 units. (A) (Sales value minus variable cost)/ Sales valueĭec 2014: For a given product, the sales of a company ₹ 200 per unit is ₹ 20,00,000. Marginal Costing – Corporate and Management Accounting MCQsĭec 2014: Which of the following formula cannot be used for calculating P/V ratio. Going through the Marginal Costing – Corporate and Management Accounting CS Executive MCQ Questions with Answers you can quickly revise the concepts.
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