वास्तविक उत्पादन 1,500 इकाइयां था, जो $11,000 की परिवर्तनशील उपरिव्यय लागत पर 3,620 घंटों में पूरा हुआ। बजटीय मानक 2.5 घंटे प्रति इकाई और परिवर्तनशील उपरिव्यय अवशोषण दर $3 प्रति घंटा थी। परिवर्तनशील उपरिव्यय व्यय विचरण और परिवर्तनशील उपरिव्यय दक्षता विचरण ज्ञात कीजिए।

Arrange the following steps in the correct sequential order for calculating the total sales volume (in Rupees) required to achieve a specific target profit after tax: A. Determine the specific post-tax profit target desired by management. B. Convert the post-tax profit target to a required pre-tax profit using the applicable tax rate. C. Add the total fixed costs to the calculated pre-tax profit amount. D. Divide the resulting aggregate of fixed costs and pre-tax profit by the Profit/Volume (P/V) Ratio. Choose the correct answer from the options given below:

Given below are two statements, one labeled as Assertion (A) and the other as Reason (R): Assertion (A): Profit-Volume (P/V) ratio is considered to be a key indicator of the profitability of a business. Reason (R): An improvement in the P/V ratio leads to higher profit at the same level of sales. Choose the correct option: