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Formula for breakeven point in unit
X = FC/CM

Formula for breakeven point in $?
X = FC/CM%

Formula for desired profit before tax in units?
X = (FC + PBT)/CM

Formula for desired profit before tax in sale?
Sale = (FC + PBT)/CM%

Formular for contribution margin ratio CM%?
CM% = CM/SALE

Formula for profit before tax derive from profit after tax?
PBT = PAT/(1TR)

Formula for specific amount of profit per unit?
X = FC/(CM  PuBT)

Formula for specific amount of profit per unit in sale?
 X = FC/"adjusted" CM%
 = FC/ ((PVCu  PuBT)/P)

Margin of safety in unit? in sale? MS%
 Margin of safety = actual sale  BEP sale
 MS% = MS/actual sale

Degree of operating leverage (DOL)?
DOL = CM/PBT

Relationship between MS% and DOL?
MS% x DOL = 1


