13. You are given : Margin of Safety = Rs10,000 which represent 40% of sales P/N ratio = 50% Find out : (a) Break-even sales (b) Fixed cost (c) Total sales (d) Profit 14. (a) From the following particulars draw a break-even chart and find out the break-even point. Variable cost per unit Rs.15 Fixed cost Rs. 54,000 Selling price unit Rs. 20 (b) What should be the selling price if break-even point is to be brought down to 6,000 units. 15. (1) Ascertain profit when sales = Rs.2,00,000 fixed cost = Rs.40,000, Break-even point = Rs. 1,60,000 (ii) Ascertain sales, when fixed cost Rs.20,000 profit = Rs. 10,000, Break-even point is Rs.40,000