Practice break even point MCQs, cost accounting MCQ test for online learning. Financial ratios analysis quiz has multiple choice questions (MCQ), break even point quiz questions and answers to practice as fixed cost is divided by break-even revenues to calculate, answer key help with choices as cost margin, fixed margin, revenue margin and contribution margin problem solving for viva, competitive exam preparation, interview questions. Free study guide is for online learning break even point quiz with MCQs to practice test questions with answers. Break Even Point Video

MCQ. Fixed cost is divided by break-even revenues to calculate

1. cost margin
2. fixed margin
3. revenue margin
4. contribution margin

D

MCQ. If break-even number of units are 120 units and fixed cost is \$62000, then contribution margin per unit will be

1. \$74,400
2. \$7,440,000
3. \$516.67
4. \$51,667

C

MCQ. If break-even number of units are 200 units and fixed cost is \$80000, then contribution margin per unit will be

1. \$400
2. \$600
3. \$800
4. \$1,000

A

MCQ. At break-even point, an operating income must equal to

1. \$3,000
2. \$2,000
3. \$1,000
4. zero

D

MCQ. If contribution margin per unit is \$700 per unit and break-even per unit is \$40, then fixed cost would be

1. \$35,000
2. \$28,000
3. \$17,500
4. \$82,000

B