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7 Cards in this Set
- Front
- Back
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Contribution Margin = |
Sales - Variable Expenses |
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Contribution Margin Ratio = |
Contribution Margin / Sales |
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Profit = |
(Contribution Margin x Sales) - Fixed Expenses |
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Unit Sales to Break-Even = |
Fixed Expenses / Unit Contribution Margin |
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Dollar Sales to Break-Even = |
Fixed Expenses / Contribution Margin Ratio or Unit Sales to Break-Even (Break-Even by unit selling price) |
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Margin of Safety in Dollars = |
Total budgeted (or actual) sales - break-even sales |
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Margin of safety percentage = |
margin of safety in dollars / total budgeted (or actual) sales in dollars |
