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    Question

    For a given product, the sales of a company @ ₹ 200

    per unit is ₹ 20,00,000. Variable cost is Rs 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?  
    A 40% Correct Answer Incorrect Answer
    B 50% Correct Answer Incorrect Answer
    C 60% Correct Answer Incorrect Answer
    D 70% Correct Answer Incorrect Answer

    Solution

      Sales – Variable Cost = Contribution    20,00,0000 – 12,00,000 = 8,00,000

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