Other Ratios Flashcards
1
Q
Contribution Margin per unit
A
Selling price - variable cost
2
Q
Sales Mix Ratio
A
Volume of a particular good / Total volume
3
Q
WACM
A
Sales mix ratio x CMP
4
Q
Break-even point
A
Total FC / Total WACMU
5
Q
Break Even point for certain product
A
Sales mix x break even units
6
Q
Before Tax Profit profit or loss
A
Total Contribution Margin - fixed costs
7
Q
Total Contribution Margin
A
Total WACMU x Total Sales Revenue or
Sales mix x Contribution margin per unit
8
Q
Selling Price
A
Sales Revenue / no. of units
9
Q
variable cost
A
Total variable cost / no. of units
10
Q
Break Even Units
A
CM x no. of units
11
Q
CM
A
Total Sales Revenue - Total VC
12
Q
CMU
A
total CM / no. units