Calculations Break-Even Analysis Flashcards
1
Q
total revenue
A
selling price x quantity sold
2
Q
total costs
A
fixed costs + variable costs + semi-variable costs
3
Q
profit
A
total revenue - total costs
4
Q
total contribution
A
contribution per unit x units
5
Q
contribution per unit
A
selling price - vc per unit
6
Q
profit (using contribution)
x2
A
contribution per unit x margin of safety in units
total contribution of all units sold - fixed costs
7
Q
break-even (units)
A
fixed costs / contribution per unit
8
Q
break-even (sales value)
A
break even (units) x price
9
Q
margin of safety (units)
A
actual sales in units - break-even level of output
10
Q
margin of safety (value)
A
margin of safety in units x selling price
