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11 Cards in this Set
- Front
- Back
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Unit Contribution Margin |
Selling Price per Unit - Variable Expenses per Unit |
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Contribution Margin |
Sales - Variable Expenses |
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CM Ratio |
Contribution Margin / Sales |
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Break Even in Units |
Fixed Expenses / CM Ratio |
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Dollar Sales to Break Even |
Fixed Expenses / CM Ratio |
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Operating Leverage |
CM / Net Operating Income |
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Profit |
Unit CM x Q - Fixed Expenses |
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Absorption Costing |
Direct Materials + Direct Labor + Variable MOH + (Fixed MOH / Units Produced) |
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Variable Costing |
Direct Materials + Direct Labor + Variable MOH |
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Net Operating Income |
CM - Total Fixed Expenses |
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Dollar sales to attain a target profit
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= (Target profit + Fixed expenses) ÷ CM ratio
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