Selling price ₹40, variable cost ₹25, fixed cost ₹3,00,000. MOS at actual sales of 30,000 units:
A10,000 units
B8,000 units
C15,000 units
D5,000 units
Answer & Solution
Correct answer: A. 10,000 units
1. Contribution per unit = 40 − 25 = ₹15.
2. BEP units = 3,00,000 / 15 = 20,000 units.
3. MOS = Actual sales − BEP = 30,000 − 20,000.
4. = 10,000 units.
_Source: ICAI BoS Inter Paper 3, Ch 14 "Marginal Costing", §14.6 Illus 7_
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