Correct Answer:
B. Rs. 300,000
Break-even sales = fixed costs / CM ratio = 90,000 / 0.30 = Rs. 300,000.
November 13, 2026 · Accounting and Finance MCQs, Cost & Management Accounting MCQs
Fixed costs are Rs. 90,000 and the contribution margin ratio is 30%. The break-even sales value is:
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