QUIZZ 2 3A1

Considered as an indicator for analyzing projected profitability:

• Financial profitability

• Economic profitability

• Return on assets

• Break-even point

What is the break-even point used for?

• Note the company's profits

• Determine whether a product is profitable

• Knowing the state of health of society

• No response

The maintenance of the premises includes

• Fixed Expenses

• Variable Expenses

• Exceptional Expenses

• No response

the margin rate on variable unit cost is considered to be:

• The difference between revenue and variable costs

• The relationship between variable cost margin and revenue

• the difference between revenue and fixed costs

• Variable expenses

A company offers services that it charges 20 DT per person. Its fixed costs per service amount to 30 DT, and its variable costs per person are 14 DT .

What is the variable cost margin rate?

• 20 %

• 30%

• 14 %

• 6 %

If a company has fixed costs = 30 DT, variable costs = 15 DT, and a variable cost margin rate = 30%.

What is its break-even point in terms of value

• 5 D

• 20 D

• 100 D

• 30 D

A company offers a service at a unit price of 20dt. Given that its break-even point in value terms is 100dt and its margin rate on variable costs is 30%, what is its break-even point in volume terms

• 5 people

• 20 people

• 10 people

• 14 people

What other terms are sometimes used to refer to the break-even point?

• Zero margin

• Deadline

• Deadline when expressed in days of revenue

• Critical sales figure

For identical fixed costs, the lower the margin rate, the lower the break-even point?

• True

• False

At The Break-even :

• The fixed unit cost is minimal.

• The sum of the fixed unit cost and the variable unit cost is equal to the unit selling price

• Variable unit cost equals fixed unit cost