1.The costs that remain constant regardless of the unit volume.

2.The following are examples of variable cost, EXCEPT:

3.It happened when a business neither makes a profit or loss.

4. It is also called as cash inflow or for sellers, it is simply the selling price of the product.

5. If the unit price of a commodity is Php 95, the variable cost is Php 75, and the total fixed cost is Php 14000, find the break-even points in units and in pesos.

6. Mr. Rivera bought 5 dozens of roses for a total of Php 1200 which he sells for Php 30 each. If 20 of the roses withered, how much did he gain, lose, or break-even in selling roses?

7.The total sales of shoes is Php 54 000 for 60 units. If the store’s variable cost per unit is Php 650 and the total fixed cost is 18000, what is the BEP in units?

8.The total sales of shoes is Php 54 000 for 60 units. If the store’s variable cost per unit is Php 650 and the total fixed cost is Php 18000, what is the BEP in pesos?

9.The merchandising firm incurred Php 12000 for rental fee, Php 138000 for costof goods, marketing cost of Php 10000, Php 25000 for regular employees’ salaryand Php 4000 delivery expenses. How much is the total fixed cost?

10.The merchandising firm incurred Php 12,000 for rental fee, Php 138,000 for cost of goods, marketing cost of Php 10,000, Php 25,000 for regular employees’ salary and Php 4,000 delivery expenses. How much is the total variable cost?