Accy 202: Chapter 18 Equations
10 Cards in this Set
| Front | Back |
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desired income sales
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desired incomes sales= total fixed cost + income / contribution margin ratio
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contribution margin ratio
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contribution margin ration= price - variable cost (contribution margin per unit) / sales per unit
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contribution margin per unit
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contribution= sales price per unit - total variable cost per unit
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break even points in units
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fixed costs / contribution margin per unit
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break even in dollars
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fixed costs / contribution margin ration
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margin of safety (in 100%)
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expected sales - break down sales / contribution margin ratio
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dollar sales at target after tax income
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fixed costs + target pretax income / contribution margin ratio
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unit sales at target after - tax income
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fixed costs + target pretax income / contribution margin per unit
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revised break - even point in dollars
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revised fixed costs / revised contribution margin ratio
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break even point in composite units
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fixed costs / weighted - average contribution margin
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Accy 202: Chapter 18 Equations