Managerial Accounting: Chapter 5
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Sales – Variable expenses = ?
Contribution Margin Ratio = ?
Contribution Margin per unit / Selling Price per unit
Variable Expense Ratio = ?
Variable Expenses per unit / Selling Price per unit
Break-even (unit sales) = ?
Fixed Expenses / Contribution Margin per unit
Break-even (dollar sales) = ?
Fixed Expenses / Contribution Margin Ratio
Margin of Safety (dollars) = ?
Total Sales - Break-even (dollar sales)
Margin of Safety (percentage) = ?
Margin of Safety (dollars) / Total Sales
Degree of Operating Leverage = ?
Contribution Margin / Net Operating Income
Net Operating Income = ?
Contribution Margin - Fixed Expenses
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