Class XII Entrepreneurship Assignment | Business Arithmetic – Break-Even Point
Prepared by: Shallu Sood
For each question:
(a) Calculate BEP (Units)
(b) Calculate BEP (₹)
(c) Advise whether the entrepreneur should continue selling the products. Give reasons.
Question 1: Sunrise Foods
Particulars Product A Product B Product C
Selling Price per Unit (₹) 25 40 60
Variable Cost per Unit (₹) 15 24 36
Sales Mix 30% 20% 50%
Total Fixed Cost = ₹180,000
Required:
1. Calculate Break-Even Point (Units).
2. Calculate Break-Even Point (₹).
3. Should the entrepreneur continue selling these products? Justify your answer.
Question 2: Spark Toys
Particulars Product A Product B Product C
Selling Price per Unit (₹) 30 45 70
Variable Cost per Unit (₹) 18 28 44
Sales Mix 40% 30% 30%
Total Fixed Cost = ₹250,000
Required:
1. Calculate Break-Even Point (Units).
2. Calculate Break-Even Point (₹).
3. Should the entrepreneur continue selling these products? Justify your answer.
Question 3: Green Basket
Particulars Product A Product B Product C
Selling Price per Unit (₹) 50 80 100
Variable Cost per Unit (₹) 32 52 65
Sales Mix 20% 30% 50%
Total Fixed Cost = ₹320,000
Required:
1. Calculate Break-Even Point (Units).
2. Calculate Break-Even Point (₹).
3. Should the entrepreneur continue selling these products? Justify your answer.
Question 4: Elite Stationers
Particulars Product A Product B Product C
Selling Price per Unit (₹) 20 35 55
Variable Cost per Unit (₹) 11 21 33
Sales Mix 50% 20% 30%
Total Fixed Cost = ₹150,000
Required:
1. Calculate Break-Even Point (Units).
2. Calculate Break-Even Point (₹).
3. Should the entrepreneur continue selling these products? Justify your answer.
Question 5: Fresh Delight
Particulars Product A Product B Product C
Selling Price per Unit (₹) 40 75 120
Variable Cost per Unit (₹) 26 45 72
Sales Mix 25% 35% 40%
Total Fixed Cost = ₹400,000
Required:
1. Calculate Break-Even Point (Units).
2. Calculate Break-Even Point (₹).
3. Should the entrepreneur continue selling these products? Justify your answer.
