# Cost accounting -Chapter9 Break-even point

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1. Formula for break-even point in unit
X = FC/CM
2. Formula for break-even point in \$?
X = FC/CM%
3. Formula for desired profit before tax in units?
X = (FC + PBT)/CM
4. Formula for desired profit before tax in sale?
Sale = (FC + PBT)/CM%
5. Formular for contribution margin ratio CM%?
CM% = CM/SALE
6. Formula for profit before tax derive from profit after tax?
PBT = PAT/(1-TR)
7. Formula for specific amount of profit per unit?
X = FC/(CM - PuBT)
8. Formula for specific amount of profit per unit in sale?
• = FC/ ((P-VCu - PuBT)/P)
9. Margin of safety in unit? in sale? MS%
• Margin of safety = actual sale - BEP sale
• MS% = MS/actual sale
10. Degree of operating leverage (DOL)?
DOL = CM/PBT
11. Relationship between MS% and DOL?
MS% x DOL = 1

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 Author: Hunterp ID: 124830 Filename: Cost accounting -Chapter9 Break-even point Updated: 2011-12-22 05:38:12 Tags: Cost accounting break even point Folders: Description: Cost accounting, break-even point Show Answers:

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