Accounting

Arnav Ltd. manufacture and sales its product R-9. The following figures have been collected from cost records of last year for the product R-9: Elements of Cost Direct Material Direct Labour Factory Overhead General & Administration Overhead Selling & Distribution Overhead Variable Cost portion Fixed Cost 30% of COGS 15% of COGS 10% of COGS * 2,30,000 2% of COGS 71,000 4% of Cost of Sales 68,000 Last Year 5,000 units were sold at 185 per unit. From the given data find the followings: (a) Break-even Sales (in rupees) (b) Profit earned during last year (c) Margin of safety (in %) (d) Profit if the sales were 10% less than the actual sales