SB1: Break-Even Point

A company has fixed costs of ₱100,000, and the selling price per unit is ₱500 with variable costs per unit of ₱300. What is the break-even point in units?

• 200 units

• 250 units

• 300 units

• 500 units

A company has fixed costs of ₱75,000, and the contribution margin per unit is ₱150. What is the break-even point in units?

• 400 units

• 450 units

• 500 units

• 600 units

A product sells for ₱600 per unit, and the variable cost is ₱400 per unit. If 1,000 units are sold, what is the total contribution margin?

• ₱150,000

• ₱160,000

• ₱180,000

• ₱200,000

If a company sells 1,500 units of a product at ₱500 each, with variable costs of ₱350 per unit, what is the total variable cost?

• ₱350,000

• ₱400,000

• ₱450,000

• ₱525,000

A company has net sales of ₱800,000, total variable costs of ₱500,000, and fixed costs of ₱250,000. What is the company's net income or net loss?

• Net income of ₱50,000

• Net income of ₱100,000

• Net loss of ₱50,000

• Net loss of ₱100,000

If a company’s fixed costs are ₱150,000, variable costs per unit are ₱120, and the selling price per unit is ₱200, what is the contribution margin per unit?

• ₱60

• ₱70

• ₱80

• ₱90

A company’s selling price is ₱750 per unit, and the variable cost is ₱450 per unit. If the company sells 2,000 units, what is the net sales amount?

• ₱1,200,000

• ₱1,350,000

• ₱1,500,000

• ₱1,750,000

If a company’s total sales is ₱600,000, total variable costs are ₱360,000, and fixed costs are ₱200,000, what is the company's net income or loss?

• Net income of ₱20,000

• Net income of ₱40,000

• Net loss of ₱40,000

• Net loss of ₱60,000

If fixed costs are ₱120,000, the selling price per unit is ₱400, and the variable cost per unit is ₱240, what is the break-even point in units?

• 500 units

• 600 units

• 750 units

• 800 units

A company’s total fixed costs are ₱180,000, the contribution margin per unit is ₱45, and 5,000 units were sold. What is the total contribution margin?

• ₱150,000

• ₱200,000

• ₱225,000

• ₱250,000