Contribution Margin (CM) per Unit:
C
M
=
Selling Price per Unit
−
Variable Cost per Unit
CM=Selling Price per Unit−Variable Cost per Unit
Contribution Margin Ratio (CMR):
C
M
R
=
Contribution Margin per Unit
Selling Price per Unit
CMR=
Selling Price per Uni...
Fixed Costs FixedCosts
Contribution Margin CMR
↳
Selling price not
given
Target Profit (No tex)
Fixed Costs +
Target Profit
Contribution
Margin
(with tax)
TP
Fixed Costs + 1 -
Tax Rate
Contribution
Margin
Contribution Margin Ratio
Contribution Margin
Sales/Revenue
Operating leverage
Contribution
margin
Net
Income/profit
Margin of Safety
Actual Sales-Break-even X 100
Actual Sales
If actual amount is
required .: Actual Sales -
Break-even ,
The benefits of buying summaries with Stuvia:
Guaranteed quality through customer reviews
Stuvia customers have reviewed more than 700,000 summaries. This how you know that you are buying the best documents.
Quick and easy check-out
You can quickly pay through EFT, credit card or Stuvia-credit for the summaries. There is no membership needed.
Focus on what matters
Your fellow students write the study notes themselves, which is why the documents are always reliable and up-to-date. This ensures you quickly get to the core!
Frequently asked questions
What do I get when I buy this document?
You get a PDF, available immediately after your purchase. The purchased document is accessible anytime, anywhere and indefinitely through your profile.
Satisfaction guarantee: how does it work?
Our satisfaction guarantee ensures that you always find a study document that suits you well. You fill out a form, and our customer service team takes care of the rest.
Who am I buying this summary from?
Stuvia is a marketplace, so you are not buying this document from us, but from seller kevinlondeka. Stuvia facilitates payment to the seller.
Will I be stuck with a subscription?
No, you only buy this summary for R86,00. You're not tied to anything after your purchase.