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open university hello my dear student welcome to dr babasa bombayed karupa university hamdabad in chaitanya studio of dr babasa bambidkar open university ahimdapat in the video series lecture our in the course of bba program in the subject called management accounting in that block number four unit number three marginal costing as we learn in a previous session the meaning of marginal costing different advantages as well as limitations of marginal costing then we ascertain the certain terms with respect to marginal costing and certain formula which can be used in a marginal costing such as a contribution profit volume ratio break-even point in units as well as in a rupees also then the marginal safety also then using a key factor that is scare resources of that particular production also so these are the different or we can see the certain terms which can be used in a marginal costing as we learned in a previous session but today we are gathered for evaluating or we can say tha