ABC Manufacturing Corporation provides the following estimated data:
Sales Rs. 950,000 Fixed marketing expenses Rs. 71,000
Direct materials 190,000 Variable marketing expenses 80,000
Direct Labor 160,000 Fixed administrative expenses 9,500
Fixed FOH 171,000 Variable administrative expenses 4,000
Variable FOH 45,000
Required:
a. Break-even point in amount
b. Rate of Margin of Safety
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