Question
What will be the BEP in units when the sales price is
Rs.40 per unit, fixed cost is Rs.60000 and the PV ratio is 40%?Solution
BEP (in Rs.) = Fixed cost/PV ratio            = 60,000/40%            = 15,00,000  BEP in units = 15,00,000/40 = 3750 units
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