BEP, PVR, MS and Marginal Cost Statement for the given information

BEP (Break-Even Point)
- BEP is the point where a company's total revenue is equal to its total cost.
- It helps in determining the minimum sales required to cover the cost and make a profit.
- Formula: BEP = Fixed Cost / Contribution Margin
- Here, Fixed Cost = 10000 (1st year) + 30000 (2nd year) = 40000
- Contribution Margin = Sales - Variable Cost
- For 1st year, Contribution Margin = 60000 - 30000 = 30000
- For 2nd year, Contribution Margin = 100000 - 40000 = 60000
- Therefore, BEP for 1st year = 40000 / 30000 = 1.33 or 133%
- BEP for 2nd year = 40000 / 60000 = 0.67 or 67%

PVR (Profit-Volume Ratio)
- PVR is the ratio of contribution margin to sales.
- It helps in determining the proportion of sales that contributes to the profit of the company.
- Formula: PVR = Contribution Margin / Sales
- For 1st year, PVR = 30000 / 60000 = 0.5 or 50%
- For 2nd year, PVR = 60000 / 100000 = 0.6 or 60%

MS (Margin of Safety)
- MS is the difference between actual sales and BEP.
- It helps in determining the cushion available to the company in case of a reduction in sales.
- Formula: MS = Actual Sales - BEP
- For 1st year, MS = 60000 - 40000 = 20000
- For 2nd year, MS = 100000 - 40000 = 60000

Marginal Cost Statement
- Marginal Cost is the cost of producing one additional unit of the product.
- Marginal Cost Statement shows the cost of each component of the product and helps in determining the pricing strategy.
- Here, the given information does not provide the cost of each component of the product, hence a Marginal Cost Statement cannot be prepared.

In conclusion, BEP, PVR and MS are important financial ratios that help in determining the cost and profit of a company. Marginal Cost Statement helps in determining the pricing strategy.