1. If fixed costs and variable costs per unit increase simultaneously, then the break-even point:

1. increases;
2. decreases;
3. does not change;
4. the impact cannot be determined from the information above.

2. There are such results of the company activities, UAH.:

Sales 1 200 000

Variable Costs 240 000

Fixed Costs 60 000

The break-even point of the company (Break-Even Sales) equals, UAH:

1. 60 000;
2. 300 000;
3. 75 000;
4. 240 000.

3. The company plans to sell 40,000 units of products. Fixed costs are 80 000 UAH, and variable costs make up 60% of the selling price. In order to receive operating profit in the amount of 20,000 UAH, the selling price of the product unit must be, UAH:

) 3,75;

b) 4,17;

c) 5,00;

d) 6,25.

4. Company "Anchor plans to sell 25,000 screwdrivers at a price of 2.00 UAH per unit. The Contribution Margin Ratio is 25%. If the planned sales volume is the break-even point (Break-Even Sales) of the company, then its fixed costs equal, UAH:

) 50 000;

b) 200 000;

c) 12 500;

d) 100 000.

5. Company "Zaur has sold 150 000 locks at a price of 9.00 UAH per unit. Fixed costs of the company amounted to 420 000 UAH, and operating profit 300 000 UAH. The company's total variable costs are, UAH:

) 930 000;

b) 720 000;

c) 630 000;

d) 1 050 000.

6. Variable costs represent 70% of sales, and the total fixed costs are 105,000 UAH. The break-even point (Break-Even Sales) is, UAH:

) 73 500; c) 350 000;

b) 315 000; d) 150 000.

7. The sales of Open Joint-Stock Company "Perun" are 400 000 UAH at a break-even point 240 000 UAH. Why is the Margin of Safety Ratio?

) 166,7%;

b) 60%

c) 66,7%;

d) 40%

8. Company "Shaman" sells two products A and B in a ratio of 2 to 3. Contribution margin per unit is: 40 UAH for A and 20 UAH for B. Fixed costs of the company are 4 200 000 UAH. How many units of both types should be sold, so that the company had no losses?

) 140 000; c) 168 000;

b) 150 000; d) 180 000.

9. The company plans to sell 100,000 units of product X at a price of UAH 8 per unit and 200,000 units of product Y at a price of UAH 6 per unit. Variable costs account for 70% of sales for X and 80% of sales for Y. In order to receive a total operating profit of 320,000 UAH, the fixed costs must be, UAH:

) 160 000; c) 480 000;

b) 180 000; d) 1 200 000.

10. The company sells products at a price of 50 UAH per unit. The variable costs per unit are 30 UAH, and the total fixed costs are 150 000 UAH. Planned sales - 10,000 units. The operating leverage factor is equal to:

) 0,25; c) 4;

b) 5; d) 3,33.