# Productive causes of idle time include the following

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73. Productive causes of idle time include the following except :.A. Fall in demandB. Machine breakdownC. Power failureD. Waiting for materials, tools, instructions, etc
74. Avoidable causes of labour turnover include thefollowing except:
75. Preventive costs of labour turnover include the followingexcept:
76. The margin of safety is ₹ 8,000 which represents 40% ofsales. The P/V ratio is 50%. Fixed cost will be
77. P/V Ratio is 25% and Margin of Safety is Rs; 3,00,000, theamount of profit is__________.by 20% isA. 100000 B. 80,000C. 75,000 D. 60,000
78. . The sales and profit during the two periods were as follows:P1 Sales Rs. 20 lakhs Profit Rs. 2 lakhsPII Sales Rs. 30 Lakhs Profit Rs. 4 LakhsSales required to earn a profit of ₹ 5,00,000 is_____
79.A company sells its product at ₹ 15 per unit. In a period, itproduces and sells 8,000 units and incurs a loss of ₹ 5 per unit. Ifthe sales volume were to be raised to 20,000 units, it could earn aprofit of ₹ 4 per unit. The Break-even point (in units) will be
80. The following information is given about Zac Ltd. dealing inmusical instruments: P/V ratio 50% Margin of safety 40%If thesales volume is ₹ 50,00,000 the net profit will be ___________.
81 . When the sales increase from ₹ 45,000 to ₹ 60,000, the profitincreases by ₹ 5,000. P/V Ratio would be________.A. 20% B. 30%C. 50% D. None of these
82. Sunny Ltd. makes product-A which sells at ₹ 80 per unit.Total fixed costs are ₹ 28,000 and marginal cost ₹ 42 per unit.The sales level (in units) that will provide a profit of ₹ 10,000is__.
83. A company has an annual fixed cost of ₹ 1,68,000. In theyear 2020-2021, sales amounted to ₹ 6,00,000 as compared to ₹4,50,000in the preceding year 2019-2020. The profit in the year2020-2021 was ₹ 42,000 more than that in the year 2019-2020.The break-even sales of the company are___.
84. A company that has a margin of safety of ₹ 4,00,000 makes aprofit of ₹ 1,00,000. If its fixed cost is ₹ 5,00,000, then break-evensales are:A.20 lakhs B. 25 lakhsC. 12.5 lakhs D. 15 lakhs85. A company sells its product at ₹ 15 per unit. In a period, if itproduces and sells 8,000 units, it incurs a loss of ₹ 5 per unit. Ifthe volume is raised to 20,000 units, it earns a profit of ₹ 4 perunit. The break-even point of the company in rupee terms will beA. 180000 B. 200000C.215000 D. None of the above

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Cost Accountant, A Ltd, C Rowan, A Financial Management B Cost Accounting