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Entrepreneurship · 2026 · 5 marks
CBSE 2026 · Central · Set 4 · Q33
‘Star Bakery Pvt. Ltd.’ produces two types of cakes — Chocolate Cake and Vanilla Cake. The company wants to know the break-even point of each type of…
‘Star Bakery Pvt. Ltd.’ produces two types of cakes — Chocolate Cake and Vanilla Cake. The company wants to know the break-even point of each type of cake. For the same, the following information is available:
| Product | Selling Price Per Unit (₹) | Variable Cost Per Unit (₹) | Sales Mix % |
| Chocolate Cake | $\displaystyle 200$ | $\displaystyle 120$ | $\displaystyle 40$ |
| Vanilla Cake | $\displaystyle 150$ | $\displaystyle 90$ | $\displaystyle 60$ |
Total fixed cost is ₹ $\displaystyle 1,15$,600.
(a)
Calculate the break-even point in units of sales mix.
(b)
Calculate the number of units of each product at break-even point.
(c)
Also calculate break-even point in rupees.
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CBSE Class 12 Entrepreneurship past-paper question from the 2026 board exam. Where our answers come from.