Question
For a given product, the sales of a company @ ₹ 200
per unit is ₹ 20,00,000. Variable cost is ₹ 12,00,000 and fixed cost is ₹ 6,00,000. The capacity of the factory is 15,000 units. Find out Capacity utilization at break-even point level?Solution
Sales – Variable Cost = Contribution 20,00,0000 – 12,00,000 = 8,00,000 
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