Break even formulas Flashcards
1
Q
Break even output
A
Fixed costs / contribution per unit
2
Q
Contribution per unit
A
Selling price per unit - Variable cost per unit
3
Q
Variable cost per unit
A
Total variable costs / number of units
4
Q
Selling price per unit
A
Sales revenue / number of units
5
Q
Margin of safety
A
Actual output - break even output
6
Q
Total contribution
A
Cost per unit x quantity of units sold
7
Q
Profit (breakeven)
A
Total contribution - fixed costs
8
Q
Months to break even
A
Monthly sales - variable costs / monthly sales
9
Q
Revenue (breakeven)
A
Output x selling price
