break even family Flashcards
1
Q
contribution per unit
A
selling price – variable cost per unit
2
Q
break even point in units
A
fixed cost ÷ contribution per unit
3
Q
Break even point in currency
A
break even point in units x sales prices
4
Q
margin of safety
A
actual output – break even output
5
Q
total contribution
A
total revenue – total variable costs
