Calculate Sales in rupees for desired profit on the basis of the following information: (a) Fixed cost ₹ 25,000, Variable Cost₹ 2,50,000; Sales ₹…

(a) Sales: ₹ 5,00,000 Variable Cost: ₹2,50,000 Contribution: ₹2,50,000 Contribution % = 50% Desired Contribution = Fixed Cost + Desired Profit = ₹25,000 + 20,000 = ₹ 45,000 Therefore, Sales = ₹90,000 (45,000/50%) (b) P/V Ratio % = 40% Desired Contribution = Fixed Cost + Desired Profit = ₹ 40,000 + ₹ 30,000 = ₹ 70,000 Therefore, Sales = ₹ 1,75,000 (70,000/40%) (c) Selling Price: ₹ 20 Variable Cost per unit: ₹ 12 Contribution: ₹8 Contribution % = 40% Desired Profit = ₹ 2 Contribution Per unit = Fixed Cost per unit + Desired Profit per unit ₹8 = X + ₹ 2 Fixed Cost per unit (X) = ₹ 6 Total Fixed Cost = ₹ 60,000 No. of units sold = 10,000 (60,000/6) Therefore, Sales = ₹2,00,000 (10,000 × 20) (d) Sales: ₹4,00,000 Variable Cost: ₹2,40,000 Contribution: ₹ 1,60,000 Contribution % = 40% Contribution = Fixed Cost + Desired Profit Contribution% = Fixed Cost% + 15% 40% = Fixed Cost% + 15% Fixed Cost% = 40% - 15% = 25% Fixed cost ₹ 80,000 Therefore, Sales = ₹3,20,000 (80,000/25%)