Formulas Flashcards
1
Q
Break Even point
A
Fixed costs divided by contribution per unit
2
Q
Contribution per unit
A
selling price - variable cost per unit
3
Q
Total contribution
A
sales revenue - total variable costs
4
Q
Total variable costs
A
Variable costs per unit x quantity
5
Q
Margins of safety units
A
actual sales in unit - break even level of output
6
Q
profit
A
contribution per unit x margin of safety in units
AND
total contribution of all units sold - fixed costs
7
Q
Total costs
A
fixed costs + variable costs
8
Q
Total revenue
A
quantity sold x selling price
9
Q
Sales in value
A
Quantity sold x selling price per unit.
