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    MCQ Problems On Marginal Costing: Q.1 (D) (V) Ans

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    Hasim Saiyed
    This document contains 11 multiple choice questions related to marginal costing concepts. Some of the questions relate to break-even analysis, contribution, profit and variable cost ratios, fixed costs, and margin of safety. The questions would be helpful for someone studying marginal costing and looking to practice related calculations and analytical concepts.

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    MCQ Problems On Marginal Costing: Q.1 (D) (V) Ans

    Uploaded by

    Hasim Saiyed
    760 views1 page
    This document contains 11 multiple choice questions related to marginal costing concepts. Some of the questions relate to break-even analysis, contribution, profit and variable cost ratios, fixed costs, and margin of safety. The questions would be helpful for someone studying marginal costing and looking to practice related calculations and analytical concepts.

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    MARGINAL COSTING

    Original Title

    3.MCQ on Marginal Costing

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    This document contains 11 multiple choice questions related to marginal costing concepts. Some of the questions relate to break-even analysis, contribution, profit and variable cost ratios, fixed costs, and margin of safety. The questions would be helpful for someone studying marginal costing and looking to practice related calculations and analytical concepts.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    760 views1 page

    MCQ Problems On Marginal Costing: Q.1 (D) (V) Ans

    Uploaded by

    Hasim Saiyed
    This document contains 11 multiple choice questions related to marginal costing concepts. Some of the questions relate to break-even analysis, contribution, profit and variable cost ratios, fixed costs, and margin of safety. The questions would be helpful for someone studying marginal costing and looking to practice related calculations and analytical concepts.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    of 1

    MCQ Problems on Marginal Costing

    Dec‐11[2008] 
    Q.1. A company maintains a margin of safety of 25% on its current sales and earns 
    Q.1[d][iii] 
    a  profit  of  Rs.  30  lakhs  per  annum.  If  the  company  has  a  p/v  ratio  of  40%,  its  Ans: 
    current sales amount to  [B] 300 
    A. Rs. 200 lakhs               B. Rs. 300 lakhs  Lakhs  
    C. Rs. 325 lakhs               D. None of the above
    Dec‐11[2008] 
    Q.2.  Sales  for  two  consequtive  months  of  a  company  are  Rs.  3,80,000  and  Rs. 
    Q.1[d][v] 
    4,20,000. The company’s net profits for these months amounted to Rs. 24,000 and  Ans: 
    Rs. 40,000 respectively. There is no change in P/V ratio or fixed costs. The P/V ratio  [B]40%  
    of the company is 
    A. 33 1/3%               B. 40%                C. 25%                 D. None of the above 
    June‐12[2008] 
    Q.3. The cost per unit of a product manufactured in a factory amounts to    Rs. 160 
    Q.1[d][v] 
    (75% variable) when the production is 10,000 units. When production increases by  Ans: 
    25%, the cost of production will be Rs.____per unit.  (b) —Rs 152 
    (a)  Rs. 145    (b) Rs. 152       (c) Rs. 150           (d) Rs. 140   
    Dec‐12[2008] 
    Q.4.  Selling price of a product is Rs. 5 per unit, variable cost is Rs. 3 per unit and 
    Q.1[d][v] 
    fixed cost is Rs. 10,000. Then B.E. point in units will be:   Ans: 
    (a) 10,000            (b) 5,000          (c) 7,500           (d) None of the above  (b) 5,000

    Q.5.  If break‐even sales is 60% of current sales and profit is Rs. 60,000, then the  June‐13[2008] 


    Q.1[d][iii] 
    amount of contribution will be  Ans: 
     (a) Rs. 1,00,000    (b) Rs. 36,000    (c) Rs. 1,50,000      (d) Rs. 1,86,000  (C] 1,50,000
    June‐13[2008] 
    Q.6.  A production process has the capacity to produce either 4,000 units of A or 3,500 
    Q.1[d][v] 
    units of B or 5,000 units of C. Only one product can be made in a production period. The  Ans: 
    contributions  per  unit  of  A,  B  and  C  are  Rs.  10,  Rs.  11  and  Rs.  8  respectively.  The  (d] 40,000 
    opportunity cost of A would be  
    (a) Rs. 44,000         (b) Rs. 38,500        (c) Rs. 50,000      (d) Rs. 40,000
    Dec‐13[2008] 
    Q.7.Total cost of 2000 units is Rs. 32000 and for 3200 units is Rs.38,000. Fixed cost  Q.1[d][i] 
    will be  Ans: 
     (a) Rs.32,000 (b) Rs.22,000 (c) Rs.20,000 (d) Rs.6,000 (b]22,000 
    Dec‐13[2008] 
    Q.8 The BEP is 15,000 units, Fixed Cost is Rs.22,500, variable cost per units Rs.45  Q.1[d][i] 
    the P/V ratio will be:‐ Ans: 
    D]3.23% 
    a. (b) 55% (c) 15% (d) 25% d)None of these
    Q.9.The P/V ratio of Delta Ltd., is 50% and the MOS is 40%. The company sold 500 units  June‐14[2008] 
    Q.1[d][i] 
    for Rs. 5,00,000. BEP will be :‐  
    Ans: 
    (a) 500 units      (b) 300 units      (c) 400 units    (d) None of these  (b] 300 units 

    Q.10.Fixed Cost is Rs.2,25,000; Profit is Rs.1,85,000;BRP is Rs.9,00,000 then Margin  Dec‐14 
    Q.1[d][i] 
    of Safety will be 
    Ans: 
    a)Rs.7,15,000   b)Rs.6,75,000   c)Rs.4,90,000  d)Rs.7,40,000  (d) 7,40,000 
    Q.11. .A Ltd has fixed costs of Rs.6,00,000 per annum.It manufactures a single product  Dec‐14[1] 
    which sells for Rs.200/unit. Its contribution to Sales Ratio is 40%. A ltd’s break even point  Q.1[d][iii] 
    Ans: 
    in units is:‐ 
    (a)7500 
    a)7,500          b)8,000        c)3,000            d)1,500

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