Shalimar Ltd. manufactures and sells four types of paints under the brands A, B, C and D respectively. The sales mix in value comprises of 30%, 40%, 15% and 5%

respectively. Total budgeted sales are Rs. 2,50,000 p.m. Following are the operating costs:

Variable Costs:

A: 50% of SP B: 60% of SP C: 80% of SP D: 40% of SP Fixed costs amount to Rs. 60,000 p.m. calculate B.E.P. for all paints on an overall basis.

[Ans.: (1) Composite P/V Ratio = 37%;

(2) Composite B.E.P. (Rs. ) = Rs. 1,62,162 approx.]