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12 Cards in this Set
- Front
- Back
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Absorption |
Sales -cogs =gross margin -ga&s =NI |
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Contribution |
Sales -variable costs =contribution margin -fixed costs =net income |
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Net sales calc |
Sales rev -sales discounts -sales return and allowances =net sales |
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Cogs for absorption |
Direct labor Direct materials Dep exp equip Salaries for factory Manufacturing supplies |
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Genreal admin and selling |
Dep exp office equip Sales Commission Advert exp |
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Variable costs |
Direct labor Direct materials Sales Commission Manufacturing supplies |
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Fixed cost |
Dep exp office equip Rep exp plant equip Salaries Ad exp |
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Variable cost % |
VC/sales |
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Gross margin% |
Gross margin/ sales |
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Cogs % |
Cogs/sales |
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Contribution margin % |
Cm/sales |
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Break even sales |
Total fixed costs/ CM% |
