RBI GRADE B | SEBI GRADE A 2019

Finance (Numerical)

MCQ Series
Lecture – 10

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 Question
Q1. Parker Ltd. has sold 5000 units in 2016. Following are the figures obtained from the
records of the company. Find the contribution margin per unit of the firm?
Particulars Amount
Selling Price p.u. 100
Production cost p.u. 40
Selling cost p.u. 20
Fixed Costs 80000

A. 04
B. 38
C. 44
D. 40
E. None of the above

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 Explanation
Q1. Parker Ltd. has sold 5000 units in 2016. Following are the figures obtained from the
records of the company. Find the contribution margin per unit of the firm?
Particulars Amount
Selling Price p.u. 100
Production cost p.u. 40
Selling cost p.u. 20
Fixed Costs 80000

Contribution Margin p.u. = Sale Price (pu) - TVC = Sale Price (pu) – (Production + Selling cost)
 Question
Q1. Parker Ltd. has sold 5000 units in 2016. Following are the figures obtained from the
records of the company. Find the contribution margin per unit of the firm?
Particulars Amount
Selling Price p.u. 100
Production cost p.u. 40
Selling cost p.u. 20
Fixed Costs 80000

A. 04
B. 38
C. 44
D. 40
E. None of the above

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 Question
Q2. Parker Ltd. has sold 5000 units in 2016. Following are the figures obtained from the
records of the company. Find the contribution margin ratio of the firm?
Particulars Amount
Selling Price p.u. 100
Production cost p.u. 40
Selling cost p.u. 20
Fixed Costs 80000

A. 35%
B. 40%
C. 45%
D. 50%
E. None of the above

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 Explanation
Q2. Parker Ltd. has sold 5000 units in 2016. Following are the figures obtained from the
records of the company. Find the contribution margin ratio of the firm?
Particulars Amount
Selling Price p.u. 100
Production cost p.u. 40
Selling cost p.u. 20
Fixed Costs 80000

CMR = ( Contribution / Sale Price ) * 100

 Question
Q2. Parker Ltd. has sold 5000 units in 2016. Following are the figures obtained from the
records of the company. Find the contribution margin ratio of the firm?
Particulars Amount
Selling Price p.u. 100
Production cost p.u. 40
Selling cost p.u. 20
Fixed Costs 80000

A. 35%
B. 40%
C. 45%
D. 50%
E. None of the above

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 Question
Q3. Parker Ltd. has sold 5000 units in 2016. Following are the figures obtained from the
records of the company. Find the total profit for the company?
Particulars Amount
Selling Price p.u. 100
Production cost p.u. 40
Selling cost p.u. 20
Fixed Costs 80000

A. 1,40,000
B. 2,20,000
C. 1,20,000
D. 1,10,000
E. None of the above

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 Question
Q3. Parker Ltd. has sold 5000 units in 2016. Following are the figures obtained from the
records of the company. Find the total profit for the company?
Particulars Amount
Selling Price p.u. 100
Production cost p.u. 40
Selling cost p.u. 20
Fixed Costs 80000

Profit = Contribution - FC = (Contribution pu * Total sold units ) - FC

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 Question
Q3. Parker Ltd. has sold 5000 units in 2016. Following are the figures obtained from the
records of the company. Find the total profit for the company?
Particulars Amount
Selling Price p.u. 100
Production cost p.u. 40
Selling cost p.u. 20
Fixed Costs 80000

A. 1,40,000
B. 2,20,000
C. 1,20,000
D. 1,10,000
E. None of the above

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 Question
Q4. Parker Ltd. has sold 5000 units in 2016. Following are the figures obtained from the
records of the company. Find the break-even point (in value) for the company?
Particulars Amount
Selling Price p.u. 100
Production cost p.u. 40
Selling cost p.u. 20
Fixed Costs 80000

A. 1,40,000
B. 2,20,000
C. 1,20,000
D. 1,80,000
E. None of the above

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 Question
Q4. Parker Ltd. has sold 5000 units in 2016. Following are the figures obtained from the
records of the company. Find the break-even point (in value) for the company?
Particulars Amount
Selling Price p.u. 100
Production cost p.u. 40
Selling cost p.u. 20
Fixed Costs 80000

BEP (in Value) = BEP (in units) * Sale Price = ( FC / Contribution pu ) * Sale Price

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 Question
Q4. Parker Ltd. has sold 5000 units in 2016. Following are the figures obtained from the
records of the company. Find the break-even point (in value) for the company?
Particulars Amount
Selling Price p.u. 100
Production cost p.u. 40
Selling cost p.u. 20
Fixed Costs 80000

A. 1,40,000
B. 2,20,000
C. 1,20,000
D. 1,80,000
E. None of the above

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 Question
Q5. Parker Ltd. has sold 5000 units in 2016. Following are the figures obtained from the
records of the company. Find the margin of safety (%) for the company?
Particulars Amount
Selling Price p.u. 100
Production cost p.u. 40
Selling cost p.u. 20
Fixed Costs 80000

A. 60%
B. 75%
C. 80%
D. 66.67%
E. None of the above

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 Question
Q5. Parker Ltd. has sold 5000 units in 2016. Following are the figures obtained from the
records of the company. Find the margin of safety (%) for the company?
Particulars Amount
Selling Price p.u. 100
Production cost p.u. 40
Selling cost p.u. 20
Fixed Costs 80000

MoS (in %) = ( MoS / Actual Sale ) * 100

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 Question
Q5. Parker Ltd. has sold 5000 units in 2016. Following are the figures obtained from the
records of the company. Find the margin of safety (%) for the company?
Particulars Amount
Selling Price p.u. 100
Production cost p.u. 40
Selling cost p.u. 20
Fixed Costs 80000

A. 60%
B. 75%
C. 80%
D. 66.67%
E. None of the above

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 Answers to MCQs

Answers:
Q1 : D
Q2 : B
Q3 : C
Q4 : E
Q5: A

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 Query
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