What is the Break-Even Point (BEP) in sales and Margin of Safety given these financial figures?

$$\text{Contribution} = \text{Sales} - \text{Variable Cost}$$ $$\text{Contribution} = ₹5,00,000 - ₹3,00,000 = ₹2,00,000$$

$$\text{Fixed Cost} = \text{Contribution} - \text{Profit}$$ $$\text{Fixed Cost} = ₹2,00,000 - ₹1,00,000 = ₹1,00,000$$

$$\text{P/V Ratio} = \frac{\text{Contribution}}{\text{Sales}} \times 100$$ $$\text{P/V Ratio} = \frac{₹2,00,000}{₹5,00,000} \times 100 = 40\%$$

$$\text{B.E.P. (in Sales)} = \frac{\text{Fixed Cost}}{\text{P/V Ratio}}$$ $$\text{B.E.P. (in Sales)} = \frac{₹1,00,000}{40\%} = \frac{₹1,00,000}{0.40}$$ $$\text{B.E.P. (in Sales)} = ₹2,50,000$$

The B.E.P. will be: (a) $\boxed{\text{₹2,50,000}}$

72. Fixed Cost ₹ 1,20,000, Loss ₹ 20,000, Sales ₹ 4,00,000 then Margin of Safety will be:

$$\text{Contribution} = \text{Fixed Cost} - \text{Loss}$$ $$\text{Contribution} = ₹1,20,000 - ₹20,000 = ₹1,00,000$$

$$\text{P/V Ratio} = \frac{\text{Contribution}}{\text{Sales}} \times 100$$ $$\text{P/V Ratio} = \frac{₹1,00,000}{₹4,00,000} \times 100 = 25\%$$

$$\text{B.E.P. (in Sales)} = \frac{\text{Fixed Cost}}{\text{P/V Ratio}}$$ $$\text{B.E.P. (in Sales)} = \frac{₹1,20,000}{25\%} = \frac{₹1,20,000}{0.25}$$ $$\text{B.E.P. (in Sales)} = ₹4,80,000$$

$$\text{Margin of Safety} = \text{Actual Sales} - \text{B.E.P. (in Sales)}$$ $$\text{Margin of Safety} = ₹4,00,000 - ₹4,80,000 = -₹80,000$$

The Margin of Safety will be: (a) $\boxed{\text{₹(-) 80,000}}$

73. Fixed Cost ₹ 20,000; Sales ₹ 1,00,000; Variable Cost ₹ 60,000; Desired Profit ₹ 10,000 then required sales will be:

$$\text{Contribution} = \text{Sales} - \text{Variable Cost}$$ $$\text{Contribution} = ₹1,00,000 - ₹60,000 = ₹40,000$$

$$\text{P/V Ratio} = \frac{\text{Contribution}}{\text{Sales}} \times 100$$ $$\text{P/V Ratio} = \frac{₹40,000}{₹1,00,000} \times 100 = 40\%$$

$$\text{Required Sales} = \frac{\text{Fixed Cost} + \text{Desired Profit}}{\text{P/V Ratio}}$$ $$\text{Required Sales} = \frac{₹20,000 + ₹10,000}{40\%} = \frac{₹30,000}{0.40}$$ $$\text{Required Sales} = ₹75,000$$

The required sales will be: (a) $\boxed{\text{₹75,000}}$

74. Sales ₹ 4,00,000, P/V Ratio 30%, Fixed Cost ₹ 40,000 then amount of profit will be:

$$\text{Contribution} = \text{Sales} \times \text{P/V Ratio}$$ $$\text{Contribution} = ₹4,00,000 \times 30\% = ₹4,00,000 \times 0.30$$ $$\text{Contribution} = ₹1,20,000$$

$$\text{Profit} = \text{Contribution} - \text{Fixed Cost}$$ $$\text{Profit} = ₹1,20,000 - ₹40,000$$ $$\text{Profit} = ₹80,000$$

The amount of profit will be: (a) $\boxed{\text{₹80,000}}$

75. When B.E.P. is 500 units and contribution per units is ₹ 2, then fixed cost would be:

$$\text{Fixed Cost} = \text{B.E.P. (in units)} \times \text{Contribution per unit}$$ $$\text{Fixed Cost} = 500 \text{ units} \times ₹2/\text{unit}$$ $$\text{Fixed Cost} = ₹1,000$$

The fixed cost would be: (b) $\boxed{\text{₹1,000}}$

76. If Sales ₹ 60,000 and P/V Ratio is 30% then variable cost will be:

$$\text{Contribution} = \text{Sales} \times \text{P/V Ratio}$$ $$\text{Contribution} = ₹60,000 \times 30\% = ₹60,000 \times 0.30$$ $$\text{Contribution} = ₹18,000$$

$$\text{Variable Cost} = \text{Sales} - \text{Contribution}$$ $$\text{Variable Cost} = ₹60,000 - ₹18,000$$ $$\text{Variable Cost} = ₹42,000$$

The variable cost will be: (a) $\boxed{\text{₹42,000}}$

77. Variable Cost per unit remains... with changes in level of activity.
Variable cost per unit is a cost that remains constant per unit of output, regardless of the level of production. Total variable cost changes with the level of activity, but the cost per unit does not.
The correct answer is: (a) $\boxed{\text{Constant}}$