This document contains 8 problems related to break-even analysis. It provides various data points like fixed costs, variable costs per unit, selling price per unit, sales volumes, and profits/losses. The problems ask the reader to calculate break-even points, sales required to earn specific profit amounts, and the impact of increasing price or volume on profits.

1. 1. From the following particulars, calculate:
(i) Break-even point in terms of sales value and in units.
(ii) Number of units that must be sold to earn a profit of Rs. 90,000.
2. From the following data, you are required to calculate:
(a) P/V ratio
(b) Break-even sales with the help of P/V ratio.
(c) Sales required to earn a profit of Rs. 4,50,000
Fixed Expenses = Rs. 90,000
Variable Cost per unit:
Direct Material = Rs. 5
Direct Labour = Rs. 2
Direct Overheads = 100% of Direct Labour
Selling Price per unit = Rs. 12.
3. Break-Even Analysis: Problem 3
From the following data, you are required to calculate break-even point and net
sales value at this point:

2. If sales are 10% and 25% above the break even volume, determine the net profits.
4. Break-Even Analysis: Problem 4
From the following particulars, find out the break-even-point:
What should be the selling price per unit, if the break-even point should be brought
down to 6,000 units?
5. Break-Even Analysis: Problem 5
The fixed costs amount to Rs. 50,000 and the percentage of variable costs to sales
is given to be 66 ⅔%.
If 100% capacity sales are Rs. 3,00,000, find out the break-even point and the
percentage sales when it occurred. Determine profit at 80% capacity:
6. Break-Even Analysis: Problem 6
From the following information, ascertain by how much the value of sales must be
increased by the company to break-even:
Break-Even Analysis: Problem 7.
Calculate:

3. (i) The amount of fixed expenses.
(ii) The number of units to break-even.
(iii) The number of units to earn a profit of Rs. 40,000.
The selling price per unit can be assumed at Rs. 100.
The company sold in two successive periods 7,000 units and 9,000 units and has
incurred a loss of Rs. 10,000 and earned Rs. 10,000 as profit respectively.
8. Break-Even Analysis: Problem 8
A company is making a loss of Rs. 40,000 and relevant information is as follows:
Sales Rs. 1, 20,000; Variable Costs Rs. 60,000; Fixed costs Rs. 1, 00,000.
Loss can be made good either by increasing the sales price or by increasing sales
volume. What are Break even sales if
(a) Present sales level is maintained and the selling price is increased.
(b) If present selling price is maintained and the sales volume is increased. What
would be sales if a profit of Rs. 1,00,000 is required ?