BEP=break even point.....
   and formula.... fixed cost
                   ----------X100
                   p/v ratio
                  
In economics, specifically cost accounting, the break-even 
point (BEP) is the point at which cost or expenses and 
revenue are equal: there is no net loss or gain, and one 
has "broken even". Therefore has not made a profit or a loss

formula is same as above 
BREAK EVEN POINT ON SALES - IT IS A POINT WHERE TOTAL 
SALES=TOTAL COST IT IS A SITUATION WHERE COMPANY IS IN A 
POSITION OF NO PROFIT AND NO LOSS. AT THIS POINT COMPANY 
RECOVERED ITS FIXED COST.

BREAK EVEN POINT IN UNIT :- MEANS HOW MUCH UNIT WE PRODUCE 
AND SALE TO GET BREAK EVEN

): Break-even Point is refers to the level of operation at 
which the project neither makes profit nor loss is 
calculated.

                                                    Fixed 
Costs
Break-even point = -----------------------------------------
------------
			 Unit selling price – Unit variable 
cost

If the fixed costs are Tk. 15 million, unit selling price 
Tk. 250 and unit variable cost Tk. 150, the break-even 
point works out to:

                                   Tk. 15 million
Break-even point = --------------------------- = 1, 50,000 
units
			 Tk. 250 – Tk. 150
In the case of a new project where the capacity utilization 
level is expected to rise gradually over a period of 3 to 4 
years, fixed cost are normally planned in such a way that 
are stepped up as and when necessary to meet the projected 
increase in capacity utilization. Hence the calculation of 
the break-even point for a new project must be with 
reference to the fixed costs expected to be incurred in the 
third year or fourth year when the project is supposed to 
reach the rated capacity utilization level.
Answer (b): 
                                           Fixed Costs
Break-even point        = ------------------- X expected 
production 
(In terms of volume of       Contribution         in the 
year
Production)
				6,000,000
			     = ------------------ X 90,000 
= 54,545 Units
				9,900,000
                                                 Fixed Costs
Break-even point               = ------------------- X 
expected capacity utilization  
(In terms of percentage of       Contribution          in 
the year
Installed capacity)
				6,000,000
			     = ------------------ X 90% = 
54.55 percent
				9,900,000
                                                     Fixed 
Costs
Break-even point                  = ------------------- X 
expected sales realization  
Of Sales (In terms of Taka           Contribution           
in the year
          
          6,000,000
			                = ------------------
 X 18,000,000 = 10,909,090 Tk.
				           9,900,000

BEP = is the point where total cost equal to total revenue 
it this point company is in position of no profit & no 
loss...


formula of bep
fixed cost 
---------- 
P/volume ratio

Break-even Point is refers to the level of operation at 
which the project neither makes profit nor loss is 
calculated.

Costs
Break-even point = -----------------------------------------
------------
			 Unit selling price – Unit variable 
cost

BEP is a level where an organization meets a situation of 
no profit and no loss.

Formula=Fixed cost/Selling Prize per unit-Varriable cost 
per unit.

Break-even Point is refers to the level of operation at 
which the project neither makes profit nor loss is 
calculated.

BEP is a level where an organization meets a situation of 
no profit and no loss.

Formula:
       Fixed Cost
BEP=---------------  100
       P/V Ratio

Break even point is no profit - no loss position for a 
business or product.

BEP for output 

Fixed cost / contribution per unit

BEP for sales 

Fixed cost / contribution per unit X selling price per unit

BEP stands for Break Even Point, that means no profit no 
loss. It's calculate mainly two types;
1. BEP in uinits, and
2. BEP in Rupees.

BEP in units= Fixed Cost(FC)/Contribution per unit
BEP in Rupees=Total Fixed Cost/Sales price minus variable 
cost