WORK SHEET ON MARGINAL COSTING ( Assignment 1 Each question below carries 2 Marks Total Marks -10 marks 1. Fixed cost $20,000, Variable cost $ 2 per unit, sale price $ 4 per unit calculated BEP (Ans.$40,000) 2. Sales $6,000, Variable cost $ 3,600 and fixed cost $2,000 calculate BEP (Ans.$5,000) 3. Sales 4,000, variable cost $ 2,400 and profit $400 Calculate BEP (Ans, $3,000) 4. The following data are obtained from records of a company Variable Cost per unit $12 Fixed Expenses $60,000 Selling price per unit $18 Calculate Contribution and BEP (Ans. $180,000) 5. Calculated the BEP, Margin of safety Sales $40,000 Fixed costs $7,500 Direct Material $20,000 Direct Labour $6,000 Direct expenses $4,000 [variable cost-Direct material + Direct Labour + Direct expenses] (Ans: BEP $30,000 Margin of Safety : 10,000)