Break even family formulae Flashcards

1
Q

Contribution per unit

A

selling price – variable cost per unit

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2
Q

Break even point in units

A

fixed cost ÷ contribution per unit

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3
Q

Break even point in currency

A

break even point in units x sales prices

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4
Q

Margin of Safety

A

actual output – break even output

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5
Q

Total contribution

A

Total revenue – total variable costs

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