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356 EP-CMA Sales at Break-even Point Fixed Costs P/V Ratio 31,20,000 26% = 4,61,53,846 (Approx.) In terms of percentage capacity, sales at break-even point work
356 EP-CMA Sales at Break-even Point Fixed Costs P/V Ratio 31,20,000 26% = 4,61,53,846 (Approx.) In terms of percentage capacity, sales at break-even point work out to 46.15 per cent approximately. 34,61,53,846 10,00,00,000 -x100 = 46.15% Workings: Sales at 100% capacity = 26.00.00.000 + 100 60 x 2,40,00.000 10,00,00,000 100 Contribution at 100% capacity - (26,00,00,000 - 34,40,00,000) + 60 +*2,40,00,000 100 +1,80,00,000 60 =(1,60,00,000) +1,00,00,000) = 2,60,00,000 (b) Calculation of profit on working at 75% of the merged capacity. MARGINAL COST STATEMENT 7,50,00.000 Sales (75% of 10,00,00,000) Less: Variable Costs: 100 75% of 24,40,000 +
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