Test: Break Even Analysis - 2

A company sells 14,000 units of its product. It has a variable cost of Rs. 15 per unit. Fixed cost is Rs. 47,000 and total required profit is Rs. 23,000. Per unit product price (in Rs.) will be

Match List-I (Cost/revenue parameter) with List-ll (Break-even chart’s parameter) and select the correct answer using the code given below the lists:
List-I
A. Facility cost
B. Total cost
C. Sales revenue
D. Production quantity 
List-lI

Consider the following statements in respect of break-even point:
1. Revenue is equal to total cost.
2. Revenue is equal to variable cost.
3. Profit/Loss is equal to zero.
Which of these statements is/are correct?

If a company’s total sales is Rs. 50,000 and (P/V) ratio is 50% and margin of safety percentage is 40%, then break-even point sale is