Break even family formulae Flashcards
1
Q
Contribution per unit
A
Selling price - Variable cost per unit
2
Q
Break even points 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