WorksheetsQuizz 2 3A2
Total questions: 10
Worksheet time: 10mins
What is the break-even point?
it is when the company's turnover equals total expenses
it is when the company's turnover is less than its total expenses
it is when the company's turnover exceeds its total expenses
What is turnover for a company?
it is the total amount of sales
what remains for the company after expenses have been paid
What is a variable charge?
An expense that is not regular
An expense that varies constantly
An exceptional expense
An expense proportional to turnover
Indicate which of these definitions corresponds to the break-even point:
The number of products sold required to reach the break-even point
The date on which turnover is zero
The date on which the break-even point is reached
An industrial company manufactures and sells a product called “FN.” It incurs a variable cost per unit of 9 dinars and annual fixed costs of 60 000 dinars. Given that the break-even point in terms of quantity is 10 000 units.
Its margin on variable cost per unit will be equal to:
5 dinars
6 dinars
7 dinars
no response
For a company with a break-even point of 150 000 DT, achieved after 5 months,
determine the sales revenue (turnover) achieved.
350 000 D
360 000 D
355 000 D
no response
The company is profitable when:
Turnover = Break-even point
Turnover < Break-even point
Turnover > Break-even point
no response
The consumption of raw materials is considered:
A fixed charge
A variable charge
An exceptional charge
No response
Loan interest must be classified as an expense:
Fixed
Variable
If a company has a variable cost margin of 6 D and incurs a unit variable cost of 9 D, the selling price will be equal to:
14 dinars
15 dinars
16 dinars
No response
