( x + x ) / x= Break Even Income - ANSWER - ( Fixed expenses + Operating
Income) / Contribution Margin Ratio
Contribution Margin Ratio : - ANSWER - CM / Sales Rev
Break Even Sales Per Unit : - ANSWER - fixed expenses + operating expenses /
contribution margin per unit
CM per unit : - ANSWER - sales price per unit - variable costs per unit
CM percentage - ANSWER - CM per unit / sales price per unit
Total Sales per unit formula - ANSWER - (FC + OI ) / CM per unit
hint : FC and OI will be in $
Total Sales per dollar formula - ANSWER - FC + OI / CMR
CMR = - ANSWER - CM unit / Sales unit
, CM = - ANSWER - SP - VC
Total costs = - ANSWER - Total variable costs + Total fixed costs
Operating Leverage formula - ANSWER - CM / OI
change in OI percentage = - ANSWER - % change in sales X operating leverage
Margin of Safety = - ANSWER - sales - break even
Tax concept - ANSWER - comes into effect after
$ 200 profit - TR is 10%
After tax = $180
BT X ( 1- TR) (200 X (1-.1)
The dollar sales necessary to achievea target income of $21,000 after taxes of 30%
is $450,000. The FC are $240,000. What is the CMR? - ANSWER - AT = BT X ( 1-T%)
21,000 = BT ( 1-.3)
BTX .7 = 21,000
BT = 30,000
450,000= 240,000 + 30,000 / CMR
450,000 = 270,000 / CMR
270,000 ( 1/ 450,000) CMR = 60%
Assume that operating results for last year were:
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