# ACCT 2: Ch. 5 + Ch.6 Formulas

Home > Preview

The flashcards below were created by user hunter82 on FreezingBlue Flashcards.

1. Sales - Variable Expenses=
Contribution Margin
2. Contribution Margin - Fixed Expenses=
Net Operating Income
3. Selling Price x Quantity=
Sales
4. Variable Expense per Unit x Quantity=
Variable Expense
5. Selling Price - Variable Expense per Unit=
Contribution Margin per Unit
6. Contribution Margin per Unit x Quantity=
Contribution Margin
7. Contribution Margin / Quantity
Contribution Margin per Unit
8. Contribution Margin per Unit / Selling Price=
Contribution Margin Ratio
9. Contribution Margin per Unit x Quantity / Selling Price x Quantity=
Contribution Margin Ratio
10. Contribution Margin Ratio x Sales=
Contribution Margin
11. Contribution Margin / Sales=
Contribution Margin Ratio
12. Contribution Margin Ratio + Variable Expense Ratio=
1
13. Sales - Variable Expense - Fixed Expense=
Profit
14. Contribution Margin - Fixed Expense=
Profit
15. Contribution Margin per Unit x Quantity - Fixed Expense=
Profit
16. Contribution Margin Ratio x Sales - Fixed Expense=
Profit
17. Selling Price x Quantity - Variable Expense per Unit x Quantity=
Profit
18. Contribution Margin per Unit x Quantity=
Contribution Margin
19. Fixed Expense / Contribution Margin per Unit=
Break Even Sales in Units
20. Fixed Expense / Contribution Margin Ratio=
Break Even Sales in Dollars
21. Fixed Expense + Target Profit / Contribution Margin per Unit=
Target Profit Sales in Units
22. Fixed Expense + Target Profit / Contribution Margin Ratio=
Target Profit Sales in Dollars
23. Total Sales - Break Even Sales=
Margin of Safety
24. Margin of Safety / Sales=
Margin of Safety Percentage
25. Contribution Margin / Net Operating Income=
Degree of Operating Leverage
26. Degree of Operating Leverage x % Change in Sales=
% Change of Net Operating Income
27. Change in Sales x Contribution Margin Ratio=
Change in Profit

### Card Set Information

 Author: hunter82 ID: 309645 Filename: ACCT 2: Ch. 5 + Ch.6 Formulas Updated: 2015-10-15 01:50:03 Tags: ACCT2 Folders: Description: Review of formulas for ACCT 2 Ch. 5 + Ch. 6 Test. Show Answers:

What would you like to do?

Home > Flashcards > Print Preview