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9 Cards in this Set
- Front
- Back
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BE units |
FC/contribution per unit |
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BE REV |
Fixed cost/ cont per unit x selling price per unit |
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Contribution per unit |
Selling price- VC per unit |
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Margin of safety units |
Budgeted sales- breakeven units |
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Margin safety % |
Budget sales- be units /budgeted sales x 100 |
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Margin safety rev |
Margin safety units x selling price per unit |
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Target profit units |
FC + required profit/ contribution per unit |
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Target profit rev |
FC + required profit/ contribution per unit x sales price per unit |
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Target profit price |
Required contribution per unit= FC + required profit / sales volume
Add to sales price
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