Break Even Formulas Flashcards
1
Q
Total cost
A
Fixed cost + variable cost
2
Q
Total revenue
A
Selling price x quantity sold
3
Q
Contribution
A
Selling price - variable cost per units
4
Q
Break even point
A
Fixed cost / contribution
5
Q
Total variable cost
A
Variable cost per unit x quantity
6
Q
Margin of safety
A
Actual sales - break even level of output
