Sales Calculations Flashcards
1
Q
How to work out contribution per unit ?
A
= Sales price - variable cost per unit
2
Q
How to work out break even ?
A
= fixed costs / contribution per unit
3
Q
How to calculate sales revenue at volume of sales?
A
Break even units x sale price per unit
4
Q
How to calculate margin of safety in units
A
Actual/expected output - break even units
5
Q
How to calculate margin of safety in percentage?
A
Margin of safety in units / actual or expected output x 100
