Teaching UGC NET Mock Test Series 2025 (Paper 1 & 2) Accounting and Auditing Cost and Management Accounting
Which of the following are correct formula of Break Even Point (B.E.P.)?
A. B.E.P. = \(\rm \frac{Fixed \ cost}{p/v\ Ratio}\)
B. B.E.P. = \(\rm \frac{Fixed \ cost}{1-\frac{variable\ cost}{sale}}\)
C. B.E.P. = \(\rm \frac{change\ in\ profit}{change\ in\ sales}\)
D. B.E.P. = \(\rm \frac{Fixed\ cost}{Contribution\ per\ unit}\)
E. B.E.P. = Actual sale - Margin of safety
Choose the correct answer from the options given below:
1
A, B, C, D only
2
A, C, D, E only
3
A, B, D, E only
4
B, C, E only