Manag. Eco Q153
| List-I (Items of BEP) | List-II (Formula) |
| (A) BEP | 1. FC/P/V Ratio |
| (B) Contribution | 2. Sales x P/V Ratio |
| (C) Margin of safety | 3. Profit/P/V Ratio |
| (D) Calculation of changes in BEP if non-variable costs are increased/decreased | 4. Change in Non-variable Costs/P/V Ratio |
| 5. P/V Ratio/Cost |
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