# Cost accounting -Chapter9 Break-even point

 The flashcards below were created by user Hunterp on FreezingBlue Flashcards. Formula for break-even point in unit X = FC/CM Formula for break-even 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/(1-TR) 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/ ((P-VCu - PuBT)/P) Margin of safety in unit? in sale? MS% Margin of safety = actual sale - BEP saleMS% = MS/actual sale Degree of operating leverage (DOL)? DOL = CM/PBT Relationship between MS% and DOL? MS% x DOL = 1 AuthorHunterp ID124830 Card SetCost accounting -Chapter9 Break-even point DescriptionCost accounting, break-even point Updated2011-12-22T05:38:12Z Show Answers