A Ltd has fixed costs of 60,000 per annum. It manufactures a single product which it sells

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A Ltd has fixed costs of €60,000 per annum. It manufactures a single product which it sells for €20 per unit.

Its contribution to sales ratio is 40 per cent.

A Ltd’s break-even point in units is:

(a) 1,200

(b) 1,800

(c) 3,000

(d) 5,000

(e) 7,500

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Management Accounting For Business

ISBN: 9781138550650

8th Edition

Authors: Colin Drury, Mike Tayles

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