Figure 10-6
Multiple Products Co -Refer to Figure 10-6

Figure 10-6
Multiple Products Co. has predicted the following costs for this year for 100,000 units: $\begin{array}{lcc}&&\text { Selling and }\\&\text { Manufacturing }&\text { Administrative }\\\hline\text { Variable } & £ 400,000 & £ 100,000 \\\text { Fixed } & 600,000 & 300,000 \\\text { Total } & £ 1,000,000 & £ 400,000\end{array}$
-Refer to Figure 10-6. What is the mark up on variable costs needed to break even?

A) 100 per cent
B) 40 per cent
C) 140 per cent
D) 180 per cent