From the following informations, calculate Margin of Safety :

Rs.

Cost of Materials (p.u.) 10 Cost of Labour (p.u.) 5 Cost of V.O.H. 5 Selling Price (p.u.) 25 Fixed Overhead Units produced and sold during the period 4,000 units.

[Ans.: (1) VC (p.u.) = Rs. 20; (2) B.E.P. (Units) = Rs. 1,600 Units;

(3) M.O.S. (Units) = 2,400 Units; (4) M.O.S. = Rs. 00,000;

(5) M.O.S. (%) = 60%]

[Hint: (1) B. E. P. (Units) =

FC SP - VC (2) M. O. S. (Units) A. Sales (Units) —

B. E. P. Sales (Units) (3) M. O. S. (Rs. ) = A. Sales (Rs. )- B. E. P. Sales (Rs. ) (4) M. O. S. (%)

=

A Sales — B. E. P. Sales A Sales × 100]