Cost and Management Accounting (CMA) MCQs
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Q 51. 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 .
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Q 52. Break - even point occurs at 40% of` total capacity, margin of safety will be .
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Q 53. Total sales Rs. 20,00,000; Fixed expenses Rs. 4,00,000; P/V Ratio 40%; Break-even capacity in percentage is .
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Q 54. P/V Ratio is 25% and Margin of Safety is Rs; 3,00,000, the amount of profit is .
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Q 55. Fixed cost Rs. 2,00,000; Sales Rs. 8,00,000; P/V Ratio 30%; the amount of' profit is .
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Q 56. P/V Ratio 50%; Variable cost of the produce Rs. 25; Selling price is .
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Q 57. Actual sales Rs .4,00,000; Break-even sales Rs. 2,50,000; Margin of Safety in percentage is _.
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Q 58. Sales Rs. 50,000; Variable cost Rs. 30,000; Net profit Rs. 6,000; fixed cost is .
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Q 59. Sales Rs. 25,000; Variable cost Rs. 15,000; Fixed cost Rs .4,000; P/V Ratio is .
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Q 60. 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.
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