Practice Numerical Example - 22.15 | 22. Break-even Analysis and Marginal Costing | Management 1 (Organizational Behaviour/Finance & Accounting)
K12 Students

Academics

AI-Powered learning for Grades 8–12, aligned with major Indian and international curricula.

Professionals

Professional Courses

Industry-relevant training in Business, Technology, and Design to help professionals and graduates upskill for real-world careers.

Games

Interactive Games

Fun, engaging games to boost memory, math fluency, typing speed, and English skills—perfect for learners of all ages.

Typing
Memory
Math
English Adventures
Knowledge

22.15 - Numerical Example

Enroll to start learning

You’ve not yet enrolled in this course. Please enroll for free to listen to audio lessons, classroom podcasts and take practice test.

Learning

Practice Questions

Test your understanding with targeted questions related to the topic.

Question 1

Easy

If the fixed cost is ₹60,000 and contribution per unit is ₹120, how many units must be sold to break even?

💡 Hint: Use the break-even formula: Fixed Costs / Contribution per Unit.

Question 2

Easy

Calculate contribution per unit if selling price is ₹300 and variable cost is ₹180.

💡 Hint: Contribution is selling price minus variable cost.

Practice 4 more questions and get performance evaluation

Interactive Quizzes

Engage in quick quizzes to reinforce what you've learned and check your comprehension.

Question 1

What is the formula for calculating the Break-even Point in units?

💡 Hint: Recall that BEP relates fixed costs to the contribution made by each unit.

Question 2

True or False: The contribution margin is calculated by subtracting fixed costs from selling price.

💡 Hint: Focus on what costs are involved in the calculation.

Solve 1 more question and get performance evaluation

Challenge Problems

Push your limits with challenges.

Question 1

A company incurs fixed costs of ₹60,000. Their product has a selling price of ₹450 and a variable cost of ₹270. Determine the break-even point in units and total revenue.

💡 Hint: Calculate contributions first, then apply the BEP formula.

Question 2

If a bakery has fixed costs of ₹80,000 and sells cookies for ₹200 each with variable costs of ₹80, find how many cookies they need to sell to achieve a profit of ₹40,000.

💡 Hint: Sum fixed costs and desired profit before dividing by contribution.

Challenge and get performance evaluation