Team 1
0
Team 2
0
Teams
Name
Score
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
Loading
×
lifesaver
Give 20 points!
Oops!
×
magnet
Take 25 points!
Okay!
×
shark
Other team loses 25 points!
Okay!
×
banana
Go to last place!
Oops!
15
×
What is the formula for target profit (TP) in units?
TP / Unit CM
(TP + Fixed expenses) / Unit CM
TP / CM ratio
(TP + Fixed expenses) / CM ratio
Oops!
Show
Check
Okay!
Check
15
×
What is the formula for target profit (TP) in dollars?
TP / CM ratio
(TP + Fixed expenses) / CM ratio
(TP + Fixed expenses) / Unit CM
TP / Unit CM
Oops!
Show
Check
Okay!
Check
15
×
What is the formula for breakeven point (BE) in dollars?
Fixed expenses / Unit CM
Unit CM / Fixed expenses
Fixed expenses / CM ratio
CM ratio / Fixed expenses
Oops!
Show
Check
Okay!
Check
×
thief
Give points!
5
10
15
20
25
×
fairy
Take points!
5
10
15
20
25
×
fairy
Take points!
5
10
15
20
25
×
baam
Lose 25 points!
Oops!
15
×
You can use the change in NOI (profit) formula only if:
Selling price or variable expenses did change
Sales volume and/or fixed expenses did change
Sales volume and fixed expenses did not change
Unit CM and CM ratio did change
Oops!
Show
Check
Okay!
Check
15
×
What is the formula for margin of safety (MoS) as a percentage of sales?
BE sales / Total budgeted or actual sales
Total budgeted or actual sales / BE sales
Total budgeted or actual sales / MoS ($)
MoS ($) / Total budgeted or actual sales
Oops!
Show
Check
Okay!
Check
15
×
What is the formula for change in total contribution margin?
Unit CM x Changes in sales (units)Â Â -or-Â Â CM ratio x Change in sales (dollars)
Oops!
Check
Okay!
Check
15
×
What is the formula for contribution margin ratio (CM ratio)?
NOI / CM
CM / Sales
Sales / CM
CM / NOI
Oops!
Show
Check
Okay!
Check
15
×
What is the formula for the variable expense ratio?
Variable expenses / Sales
Sales / Variable expenses
Variable expenses / NOI
NOI / Variable expenses
Oops!
Show
Check
Okay!
Check
15
×
What is the formula for margin of safety (MoS) in dollars?
Total budgeted or actual sales - BE sales
BE sales / Total budgeted or actual sales
BE sales - Total budgeted or actual sales
Total budgeted or actual sales / BE sales
Oops!
Show
Check
Okay!
Check
15
×
What is the formula for breakeven point (BE) in units?
CM ratio / Fixed expenses
Fixed expenses / CM ratio
Unit CM / Fixed expenses
Fixed expenses / Unit CM
Oops!
Show
Check
Okay!
Check
×
thief
Give points!
5
10
15
20
25
×
seesaw
Swap points!
Okay!
×
gift
Win 25 points!
Okay!
×
baam
Lose 25 points!
Oops!
×
boom
Lose 50 points!
Oops!
×
shark
Other team loses 20 points!
Okay!
×
shark
Other team loses 10 points!
Okay!
×
thief
Give points!
5
10
15
20
25
15
×
What is the formula for contribution margin (CM)?
Sales - Variable expenses
Net operating income - Variable expenses
Variable expenses - Sales
Sales - Fixed expenses
Oops!
Show
Check
Okay!
Check
15
×
What is the formula for percentage change in NOI due to a percentage change in sales?
Old NOI x % change in sales
Old NOI x DOL
DOL / % change in sales
DOL x % change in sales
Oops!
Show
Check
Okay!
Check
×
Restart
Review
Join for Free
;
Your experience on this site will be improved by allowing cookies.
Allow cookies
