NextQ68

'Royal Fruit Juice Ltd.' are the manufacturers of different types of fruit juices. They do not use any artificial flavours in their products. The fixed cost of the production process is ₹ 1,76,000. Given below is information about Mango, Orange and Guava fruit juices. Type of Juice | Mango (Per Litre) | Orange (Per Litre) | Guava (Per Litre) Selling Price (₹) | 150 | 135 | 100 Variable Cost (₹) | 80 | 65 | 60 Sales Mix Percentage | 20% | 40% | 40% From the above data, calculate the following : (a) Total weighted average contribution margin per unit. (b) Break-even point in units of sales mix. (c) Break-even point (in ₹) for each type of juice.

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Question 67

'Kwality Book Store' sells 40,000 chart papers per year. The demand is constant throughout the year. The purchase cost is ₹ 10 per chart paper. Holding cost per annum is 20% of purchase cost, ordering cost is ₹ 100 per order. Calculate the Economic Order Quantity.

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