Teaching UGC NET Mock Test Series 2025 (Paper 1 & 2) Accounting and Auditing Cost and Management Accounting
Comprehension Passage
Study the given table and answer the five questions that follow
The following information is available with respect to a company manufacturing a particular product.
| Sale price (per unit) | Rs. 20 |
| Variable manufacturing cost per unit | Rs. 11 |
| Variable selling cost per unit | Rs. 3 |
| Fixed factory overheads (per year) | Rs. 5,40,000 |
| Fixed selling costs (per year) | Rs. 2,52,000 |
On the basis of the above information answers the questions that follow:
Which one of the following is the break-even point in units for the company?
1
1,32,000 units
2
38,576 units
3
84,000 units
4
72,000 units