Q. If the P/V Ratio of a product is 30% and selling price is Rs. 25 per unit, the marginal cost of the product would be .
✅ Correct Answer: (D)
Rs. 17.50
Cost and Management Accounting (CMA) MCQs and Notes
Q. Break - even point occurs at 40% of` total capacity, margin of safety will be .
✅ Correct Answer: (B)
60% .
Q. Total sales Rs. 20,00,000; Fixed expenses Rs. 4,00,000; P/V Ratio 40%; Break-even capacity in percentage is .
✅ Correct Answer: (C)
50% .
Q. P/V Ratio is 25% and Margin of Safety is Rs; 3,00,000, the amount of profit is .
✅ Correct Answer: (C)
Rs. 75,000.
Q. Fixed cost Rs. 2,00,000; Sales Rs. 8,00,000; P/V Ratio 30%; the amount of' profit is .
✅ Correct Answer: (B)
Rs. 40,000 .
Q. P/V Ratio 50%; Variable cost of the produce Rs. 25; Selling price is .
✅ Correct Answer: (A)
Rs. 50 .
Q. Actual sales Rs .4,00,000; Break-even sales Rs. 2,50,000; Margin of Safety in percentage is _.
✅ Correct Answer: (C)
37.5% .
Q. Sales Rs. 50,000; Variable cost Rs. 30,000; Net profit Rs. 6,000; fixed cost is .
✅ Correct Answer: (B)
b. Rs. l4,000 .
Q. Sales Rs. 25,000; Variable cost Rs. 15,000; Fixed cost Rs .4,000; P/V Ratio is .
✅ Correct Answer: (A)
40% .
Q. Fixed cost Rs. 80,000; Variable cost Rs. 2 per unit; Selling price_Rs. 10 per unit; turnover required for a profit target of Rs. 60,000.
✅ Correct Answer: (A)
Rs. 1,75,000.