Break Even Flashcards

1
Q

Break even formula

A

Fixed cost ÷ contribution per unit

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2
Q

Break even revenue

A

Break even level of output X selling price

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3
Q

Contribution per unit

A

Selling price - variable cost per unit

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4
Q

Total CPU

A

(Selling price - variable cost) X quantity sold

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5
Q

Margin of safety

A

Actual sales - break even level of output

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