Ex. 5. Calculate from the following data (i) value of the output at which the business breaks even, and (ii) the percentage of capacity at which it breaks even: Estimated shut down expenditure ? Budget for the year 2021 based on 100% capacity ? Direct wages Direct materials 2,09,964 2,44,552 Works expenses 1,81,820 93,528 Administrative expenses 30,000 20,508 Selling & distribution expenses 61,188 40,188 Net sales 8,40,000 [Ans. (i) 4,85,745 (ii) 57.83%] [Ans, 46.16%; (b) 75 lakhs] Calculate from the following data (i) value of the output at which the business breaks even, and (ii) the percentage of capacity at which it breaks even: Budget for the year 2021 based on 100% capacity Estimated shut down expenditure ? Direct wages Direct materials 2,09,964 2,44,552 Works expenses 1,81,820 93,528 Administrative expenses 30,000 20,508 Selling & distribution expenses 61,188 40,188 Net sales 8,40,000 [Ans. (i)4,85,745 (ii) 57.83%] Calculate from the following data (i) value of the output at which the business breaks even, and (ii) the percentage of capacity at which it breaks even : Budget for the year 2021 based on 100% capacity Estimated shut down expenditure Direct wages Direct materials 2,09,964 2,44,552 Works expenses 1,81,820 93,528 Administrative expenses 30,000 20,508 Selling & distribution expenses 61.188 40,188 Net sales 8,40,000 [Ans. (i) 4,85,745 (ii) 57.83%]