CVP Analysis Flashcards
1
Q
Contribution Margin per unit
or
Marginal income per unit
A
CM per unit = Unit selling price –unit variable costs
2
Q
Contribution Margin Ratio
A
CM ratio = Contribution Margin / Sales
3
Q
Break-even Point (units)
A
Contribution Margin per unit
4
Q
Break-even Point (pesos)
A
1- Variable/ Costs Sales
5
Q
Break-even sales for multi-products firm (combined units)
A
Weighted Average Contribution Margin
6
Q
Break-even sales for multi-products firm (combined pesos)
A
Weighted CM ratio
7
Q
Weighted CM ratio
A
Total Weighted Sales (P)
8
Q
Sales (units)
A
Contribution Margin Per Unit
9
Q
Sales (P)
A
Contribution Margin Ratio
