Other Ratios Flashcards

1
Q

Contribution Margin per unit

A

Selling price - variable cost

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2
Q

Sales Mix Ratio

A

Volume of a particular good / Total volume

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3
Q

WACM

A

Sales mix ratio x CMP

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4
Q

Break-even point

A

Total FC / Total WACMU

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5
Q

Break Even point for certain product

A

Sales mix x break even units

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6
Q

Before Tax Profit profit or loss

A

Total Contribution Margin - fixed costs

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7
Q

Total Contribution Margin

A

Total WACMU x Total Sales Revenue or

Sales mix x Contribution margin per unit

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8
Q

Selling Price

A

Sales Revenue / no. of units

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9
Q

variable cost

A

Total variable cost / no. of units

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10
Q

Break Even Units

A

CM x no. of units

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11
Q

CM

A

Total Sales Revenue - Total VC

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12
Q

CMU

A

total CM / no. units

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