ustration 12 :

Following information is available in respect of G Ltd. and D Ltd. :

Particulars G Ltd. ) D Ltd. ()
Sales 11,00,000 14,00,000
Variable Cost 8,80.000 10.50.000
Profit 1,20,000 2,00,000
Calculate:
(i) P Ratio of both Companies
(iü) Fixed Cost of both Companies
(iiü) Break Even Point of both Companies
(iv) Sales to earn profitof ? 2,10,000 by each company
(v) Margin of Safety of D' Ltd. (T.Y.B.Com., Oct. 2010, T.Y.B.M., May 2018, adapted)
Solution:
Sales - Variable Cot
 13.2

Illustration 13 :
The following data have been extracted from the books of Alfa Ltd.
ear Sales Profit

2012 5.00.000 50.000

2013 7.50,000 1,00,000
Youare required to calculate:(i) PV Ratio (i) FixedCost (i) Break-even Sales (iv) Profit on sales
of 4.00,000 (v) Sales to earn a profit of 1,25,000.
(T.YB.Com., Mar. 2004, TYBAF, April 2017, SYBBI, Aug. 2008, adapted)
Solution :
Illustration 14:
The sales turnover and profit of M/s Amit Ltd. during the two year 2011 and 2012 were as follows:
Year Sales Profit
2011 9,00,000 1,20,000
2012 10,20,000 1,50,000
You are required to calculate :
(i) PV Ratio
(ü) BEP Sales
(ii)Sales required to earn a profit ? 2,40,000.
(iv) The profit made when sales are 15,00,000.
Solution: (T.Y.B.Com., Aprill2014, TYBAF April 2013, adapted)
Contribution
Illustration 15:
From the following particulars, you are required to calculate :
() Fixed Cost
(ii) Profit Volume Ratio
(ii) Break Even Sales
(iv) Sales to earn Profit of 6,00,000
(v) Margin of Safety of the year 2012.
Particulars 2012 () 2013 ()
Total Cost 12,96,000 18,72,000
Sales 14,40,000 21,60,000

Solution: (T.Y.B.Com., March 2011, TYBAF May 2018, April 2011, 2017, adapted)
- 14 0 000 -1206000= 1.44.000