Break Even Point Multiple Choice Questions (MCQ) PDF Download

MCQ 1: The fixed cost is divided by break-even revenues to calculate

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

MCQ 2: If break-even number of units are 120 units and the fixed cost is $62000, then the contribution margin per unit will be

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

MCQ 3: If the break-even number of units are 200 units and the fixed cost is $80000, then the contribution margin per unit will be

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

MCQ 4: At the break-even point, an operating income must be equal to

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

MCQ 5: If the contribution margin per unit is $700 per unit and the break-even per unit is $40, then the fixed cost would be

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