Midterm Formulas Flashcards
1
Q
Contribution Margin Ratio
A
2
Q
Degree of Operating Leverage
A
*The higher the degree, the closer you are to break-even*
3
Q
MOS
A
4
Q
MOS%
A
5
Q
Target Profit Analysis
A
6
Q
Break-Even in unit sales
A
7
Q
Break-even in dollar sales
A
8
Q
Variable Costing: Using the High/Low Method
A
9
Q
Fixed Cost
A
10
Q
POHR
A
POHR = (Est. OH/Est. Allocation Base)
11
Q
Unit Product Cost Under Absorption Costing
A
12
Q
Unit Product Cost Under Variable Costing
A
