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Team 2
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Score
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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)
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15
×
What is the formula for breakeven point (BE) in dollars?
Fixed expenses / Unit CM
Fixed expenses / CM ratio
Unit CM / Fixed expenses
CM ratio / Fixed expenses
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thief
Give points!
5
10
15
20
25
×
seesaw
Swap points!
Okay!
×
shark
Other team loses 25 points!
Okay!
×
baam
Lose 20 points!
Oops!
15
×
What is the formula for percentage change in NOI due to a percentage change in sales?
Old NOI x % change in sales
DOL / % change in sales
Old NOI x DOL
DOL x % change in sales
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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
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15
×
You can use the change in NOI (profit) formula only if:
Unit CM and CM ratio did change
Sales volume and/or fixed expenses did change
Sales volume and fixed expenses did not change
Selling price or variable expenses did change
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15
×
What is the formula for target profit (TP) in dollars?
TP / CM ratio
(TP + Fixed expenses) / Unit CM
TP / Unit CM
(TP + Fixed expenses) / CM ratio
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15
×
What is the formula for degree of operating leverage (DoL)?
CM / Sales
Sales / CM
NOI / CM
CM / NOI
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15
×
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
×
What is the formula for contribution margin (CM)?
Sales - Fixed expenses
Sales - Variable expenses
Net operating income - Variable expenses
Variable expenses - Sales
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monster
Reset all scores!
Oops!
×
fairy
Take points!
5
10
15
20
25
×
shark
Other team loses 15 points!
Okay!
×
banana
Go to last place!
Oops!
15
×
What is the formula for margin of safety (MoS) as a percentage of sales?
MoS ($) / Total budgeted or actual sales
BE sales / Total budgeted or actual sales
Total budgeted or actual sales / MoS ($)
Total budgeted or actual sales / BE sales
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15
×
What is the formula for contribution margin ratio (CM ratio)?
Sales / CM
CM / Sales
NOI / CM
CM / NOI
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×
boom
Lose 50 points!
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fairy
Take points!
5
10
15
20
25
×
shark
Other team loses 25 points!
Okay!
×
banana
Go to last place!
Oops!
15
×
What is the formula for the variable expense ratio?
NOI / Variable expenses
Sales / Variable expenses
Variable expenses / Sales
Variable expenses / NOI
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15
×
What is the formula for contribution margin per unit (unit CM)?
CM / Units sold
CM / Sales
Sales / CM
Units sold / CM
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