FORMULAS Flashcards by GUENNEVERE RITO

Q

Break-Even Point (Units)

A

FixedCost/(SalesPrice−VariableCost)

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Q

Break-Even Point (Units)

A

FixedCost/ContributionMarginPerUnit

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Q

Break-Even Point (Units)

A

FixedCost/ProfitVolumeRatio

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Q

Cash Break-Even Point (Units)

A

CashFixedCost/CashContributionPerUnit

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Q

Cash Fixed Cost

A

FixedCost−Depreciation

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Q

Cash Contribution Per Unit

A

SalesPricePerUnit−(VariableCostPerUnit−DepreciationPerUnit)

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Q

Contribution Margin Ratio

A

(ContributionMarginPerUnit/SalesPricePerUnit)×100

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Q

Contribution Margin Per Unit

A

SalesPricePerUnit−VariableCostPerUnit

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Q

Margin of Safety

A

TotalSales−SalesatBreak−evenpoint

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Q

Margin of Safety Ratio

A

(MarginofSafety/TotalSales)×100

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Q

Profit Volume Ratio

A

(ContributionMarginperUnit/Sellingpriceperunit)×100

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Q

Composite Break-Even Point

A

TotalFixedCost/CompositePVRatio

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Q

Sales Revenue Required

A

(FixedCosts+TargetProfit)/Profitvolumeratio

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Q

Break-Even Sales Revenue

A

Break−evenpoint×Sellingpriceperunit

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Q

Total Contribution Margin

A

Contribution×Numberofunitsbeingsold

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Q

Company Profit

A

TotalContributionMargin−FixedCosts

Q

Total Revenue Needed

A

FixedCosts+TargetProfit+TotalVariableCosts

Q

Selling Price Per Unit

A

TotalRevenue/NumberofUnits