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15
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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)
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15
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What is the formula for contribution margin per unit (unit CM)?
Units sold / CM
CM / Units sold
Sales / CM
CM / Sales
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15
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What is the formula for contribution margin (CM)?
Sales - Variable expenses
Sales - Fixed expenses
Net operating income - Variable expenses
Variable expenses - Sales
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15
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What is the formula for contribution margin ratio (CM ratio)?
CM / Sales
NOI / CM
CM / NOI
Sales / CM
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15
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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
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15
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What is the formula for degree of operating leverage (DoL)?
Sales / CM
CM / NOI
CM / Sales
NOI / CM
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15
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What is the formula for the variable expense ratio?
Variable expenses / Sales
NOI / Variable expenses
Sales / Variable expenses
Variable expenses / NOI
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15
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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 / MoS ($)
Total budgeted or actual sales / BE sales
MoS ($) / Total budgeted or actual sales
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15
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What is the formula for target profit (TP) in units?
TP / Unit CM
(TP + Fixed expenses) / Unit CM
(TP + Fixed expenses) / CM ratio
TP / CM ratio
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15
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What is the formula for change in NOI (profit)?
(Unit CM x Change in sales (units)) - Change in fixed expenses  -or-  (CM ratio x Change in sales (dollars)) - Change in fixed expenses
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15
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What is the formula for percentage change in NOI due to a percentage change in sales?
Old NOI x % change in sales
DOL x % change in sales
Old NOI x DOL
DOL / % change in sales
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15
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What is the formula for breakeven point (BE) in units?
Unit CM / Fixed expenses
CM ratio / Fixed expenses
Fixed expenses / CM ratio
Fixed expenses / Unit CM
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15
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What is the formula for breakeven point (BE) in dollars?
CM ratio / Fixed expenses
Fixed expenses / CM ratio
Fixed expenses / Unit CM
Unit CM / Fixed expenses
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