Cost Accounting Learning Notes & Technology Articles

Practice MCQs on break even point, accounting MCQs for online test prep. Financial ratios analysis quiz has multiple choice questions (MCQ), break even point quiz questions and answers as fixed cost is divided by break even revenues to calculate, answer key with choices as cost margin, fixed margin, revenue margin and contribution margin for competitive exam prep. Free study guide is to learn break even point quiz online with MCQs to practice test questions with answers.

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. 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. 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. 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