From the following data, calculate : (a) P/V Ratio. (b) Profit when sales are Rs. 40,000. (c) New break-even point if selling price is reduced by 20%. Fixed Expenses Rs. 8,000. Break-Even point Rs. 10,000. [Ans : (a) Profit volume ratio 40%. (b) Profit when sales are Rs. 40,000 is Rs. 8,000. (c) New break-even point if selling price is reduced by 20% is Rs. 32,000.] 17.