9. ** The following data are available from the records of a company: (20)**

**Sales Rs. 60,000**

**Variable Cost Rs. 30,000**

**Fixed Cost Rs. 15,000**

** You are required to :**

**(a) Calculate the P/V Ratio, Break – Even Point and Margin of Safety at this level.**

**(b) Calculate the effect of 10% increase in the sale price.**

**(c) Calculate the effect of 10% decrease in the sale price.**