$45.$ Sales $25,000$ Riel; Variable cost $8,000$ Riel; Fixed cost $5,000$ Riel; and Break$-$even sales in value is$\_\_\_\_.$

a$.7,936$ Riel.

b$.7,353$ Riel.

c$.8,333$ Riel.

d$.9,090$ Riel.

$46.$ Fixed cost $80,000$ Riel; Variable cost $2$ Riel per unit; Selling price $10$ Riel per unit; turnover required for a profit target of $60,000$ Riel. Calculate sales to reach target profit.

a$.175,000$ Riel.

b$.117,400$ Riel.

c$.157,000$ Riel.

d$.186,667$ Riel.

$47.$ Sales $25,000$ Riel; Variable cost $15,000$ Riel; Fixed cost $4,000$ Riel; Contribution margin ratio is$\_\_\_\_\_.$ a$.40\%.$

b$.80\%$ c$.15\%$ d$.30\%.$

$48.$ Sales $50,000$ Riel; Variable cost $30,000$ Riel; Net profit $6,000$ Riel; the fixed cost is$\_\_\_\_\_.$

a$.10,000$ Riel.

b$.14,000$ Riel.

c$.12,000$ Riel.

d$.8,000$ Riel.

$49.$ Actual sales $400,000$ Riel; Break$-$even sales $250,000$ Riel; Margin of Safety in percentage is $\_\_\_\_\_.$ a$.33\mathrm{.}33\%.$

b$.66\mathrm{.}67\%$ c$.37\mathrm{.}50\%.$ d$.76\mathrm{.}33\%.$

$50.$ Contribution margin ratio is $50\%$; Variable cost of the produce $25$ Riel; Selling price is $\_\_\_\_\_\_\_\_.$

a$.50$ Riel.

b$.40$ Riel.

c$.30$ Riel.

d$.55$ Riel.

$51.$ Fixed cost $200,000$ Riel; Sales $800,000$ Riel; contribution margin ratio is $30\%$; the amount of$\text{'}$ profit is $\_.$

a$.50,000$ Riel.

b$.40,000$ Riel.

c$.35,000$ Riel.

d$.45,000$ Riel.

$52.$ Contribution margin ratio is $25\%$ and Margin of Safety is $300,000$ Riel, the amount of profit is$\_\_\_\_\_\_.$

a$.100,000$ Riel.

b$.80,000$ Riel.

c$.75,000$ Riel.

d$.60,000$ Riel.

$53.$ Total sales $2,000,000$ Riel; Fixed expenses $400,000$ Riel; contribution margin ratio is $40\%$; the Break$-$even capacity in percentage is

a$.40\%.$ b$.60\%.$ c$.50\%.$ d$.45\%.$

$54.$ Material consumed is $500,000$ Riel, opening stock of raw material is $50,000$ Riel, and Closing stock of raw material is $25,000$ Riel. What is the cost of raw material purchased?

a$.450,000$ Riel.

b$.475,000$ Riel.

c$.525,000$ Riel.

d$.550,000$ Riel.

$55.$ A business has the following items in it: Land $1,000,000$ Riel, Machinery $20,000$ Riel, Cash $10,000$ Riel, Debt $0,$ and the Owner$$s equity is$\_\_\_\_\_$

a$.1,020,000$ Riel

b$.1,010,000$ Riel

c$.1,030,000$ Riel

d$.$ None of the above

$56.$ A business has the following items in it: Owners$$ equity $600,000$ Riel, Liabilities $1,400,000$ Riel, and the value of assets

are

a$.600,000$ Riel

b$.1,400,000$ Riel

c$.2,000,000$ Riel

d$.$ None of these

$57.$ A business has the following items in it: Land $1,500,000$ Riel, Machinery $80,000$ Riel, Cash $20,000$ Riel, Owners$$ equity $900,000$ Riel, Loan $500,000$ Riel, and the Accounts Payable is$....$

a$.200,000$ Riel

b$.700,000$ Riel

c$.800,000$ Riel

d$.1,100,000$ Riel

$58.$ A business has following items in it: Vehicles $600,000$ Riel, Debtors $120,000$ Riel, Cash $30,000$ Riel, owners$$ equity $1,000,000$ Riel, Loan $500,000$ Riel, Creditors $50,000$ Riel, and the value of the land is$......$

a$.1,000,000$ Riel

b$.1,550,000$ Riel

c$.800,000$ Riel

d$.$ None of these