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Entrepreneurship · 2025 · 5 marks
CBSE 2025 · Central · Set 4 · Q33
‘Royal Fruit Juice Ltd.’ are the manufacturers of different types of fruit juices. They do not use any artificial flavours in their products. The…
‘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 ₹ $\displaystyle 1,76$,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 (₹) | $\displaystyle 150$ | $\displaystyle 135$ | $\displaystyle 100$ |
| Variable Cost (₹) | $\displaystyle 80$ | $\displaystyle 65$ | $\displaystyle 60$ |
| Sales Mix Percentage | $\displaystyle 20$% | $\displaystyle 40$% | $\displaystyle 40$% |
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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