1. What are the variable of break even point?

a. Fixed cost, total cost, price

b. Variable cost, total cost, selling price
c. Fixed cost, variable cost, selling price
d. Selling price, price in unit, total cost
e. Price in unit, selling price, fixed cost

2. What is break even point?

a. Is a cost that doesn’t change with an increase or decrease in the amount of goods or
service produced or sold
b. Is a corporate expense that changes in proportion with production output
c. Is the final amountof money that a buyer and seller have agreed upon when a property
sells
d. Is the point at which it’s sales exactly cover it expenses
e. The cost added by producing one additional unit of a product or service

3. What is variable cost?

a. The cost added by producing one additional unit of a product or service
b. Is a corporate expense that changes in proportion with production output
c. Is the point at which it’s sales exactly cover it expenses
d. Is the final amountof money that a buyer and seller have agreed upon when a property
sells
e. Is a cost that doesn’t change with an increase or decrease in the amount of goods or
service produced or sold

4. What is the purpose of break even point? Except

a. To seek loss from the company
b. To determine the minimum output that must be exceeded for a business to profit
c. Can rpovide data that can be useful to the marketing departement of a business as well
d. Can help business to see where they could restructure or cut a cost for optimum results
e. To help provide a dynamic view of the relationshipbetween sales, costs, and provide

5. What is the formula to count BEP in unit?

𝑇𝐹𝐶 𝑇𝐹𝐶 𝐹𝐶
a. b. c.
𝑃−𝑉𝐶 𝑉𝐶−𝐹𝐶 𝑉𝐶−𝑃

𝑇𝐹𝐶 𝐹𝐶
d. e.
𝑃−𝑉𝐶 𝑃−𝑉𝐶

6. What is the formula to count BEP in currency?

𝑇𝐹𝐶 𝐹𝐶 𝐹𝐶
a. 𝑉𝐶 b. 𝑉𝐶 c. 𝑉𝐶
𝑃− 𝑆− 1−
𝑆 𝑃 𝑆
 𝐹𝐶 𝐹𝐶
d. 𝑉𝐶 e. 𝑉𝐶
𝑃− +𝑃
𝑆 𝑆

7. Calculate break even point in sales unit. Price per unit = $15, variable cost per unit $7, total
fixed cost $9000
a. 1.100 Units
b. 1.120 Units
c. 1000 Units
d. 1.125 Units
e. 1.135 Units

8. Fixed cost = Rp 10.000.000. variable cost Rp 30.000 perunit, variable cost = 10.000 perunit.
How mush BEP price
a. Rp 50.000.000
b. Rp 500.000
c. Rp 4000
d. RP 40.000.000
e. Rp 400.000
9. Fixed cost = Rp 10.000.000, variable cost 10.000/unit, price per unit 30000/unit. How much
BEP price
a. 1000 units
b. 500 units
c. 2000 units
d. 1500 units
e. 2500 units

10. What is terms in counting BEP?

a. All production cost are realibly unrealistic
b. Production must be constant
c. The selling price of the productmust not be fixed
d. Using more than one product type
e. Production must not be constant
 1. C
2. D
3. E
4. A
5. E
6. C
7. C
8. D
9. B
10.B

7. we have P = $15, VC = $7, FC = $9000

𝐹𝐶
BEP =
𝑃−𝑉𝐶

= 9000 / 15-7

= 1,125 Units

8. we have FC = Rp 10.000.000, VC = Rp 30.000/unit, S = 40.000/unit

𝐹𝐶
BEP = 𝑉𝐶
1−
𝑆

10.000.000
= 30.000
1−
40.000

= 40.000.000

9. we have FC = 10.000.000, VC = 10.000/Unit, P = 30.000/Unit

𝐹𝐶
BEP =
𝑃−𝑉𝐶

= 10.000.000 / 20.000

= 500 units

Name : Indah Jeane P

Class : xi ipa 6