Example 4 From the following, find out: (a) P/V ratio (b) BEP (C) Net profit if sales are OMR 250,000 (d) Margin of safety at a sale of OMR 250,000 Position of A and Co for the year ended 31-12-2016 Sales 200,000 Less: Marginal cost 160,000 Contribution 40,000 Less: Fixed cost 20,000 Net profit 20,000