break even formulae Flashcards
1
Q
- contribution formula
A
selling price per unit - variable cost per unit = £
2
Q
- break even point in units
A
fixed costs÷ selling price per unit - variable cost per unit = units
3
Q
- break even point in sales value
A
break even point in units x selling price = £
4
Q
- profit acheived at a certain unit level
A
units x contribution - fixed costs = £
5
Q
5.how many units to sell to make a certain profit level
A
fixed costs + profit required ÷ contribution = units
6
Q
- the margin if safety in units
A
current production or sales units - break even units = units
7
Q
- the margin of safety in sales value
A
margin of safety in units x selling price = £
8
Q
variable costs per unit
A
total revenue at break even point - fixed costs ÷ break even units
9
Q
selling price per unit in graph
A
total revenue at break even point ÷ break even units
10
Q
selling price per unit in table
A
sales revenue - units
