Break Even Formulae 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
