756. A company’s break even point is 6,000 units per annum. The selling price is Rs 90 per unit and the variable cost is Rs 40 per unit. What are the company’s annual fixed costs?

By Administrator / August 24, 2025

Rs 120

Rs 2,40,000

Rs 3,00,000

Rs 5,40,000

✅ The correct answer is C.
Fixed Costs = Break-Even Point (Units) × (Revenue per Unit – Variable Cost per Unit)
= 6000 × ( 90 – 40) = Rs. 300000.

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