Q.
1
  • A

    Margin of Safety = Profit

                               P/V ratio

  • B

    P/V Ratio =         Change in Contribution  X 100

                                   Change in Sales  

  • C

    Break even point in units = Fixed cost

                                    Contribution per unit

  • D

    Required sales to earn desired profits = Desired profit

                                                                 P/V ratio