250b midterm formulas

250b midterm formulas - = fixed expenses/unit CM Margin of...

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Chapter 2 Conversion Cost = Direct Labor + Manufacturing overheard Prime Cost = Direct materials + direct Labor Chapter 5 Contribution Margin = Sales – Variable expense Chapter 6 Contribution Margin Ratio = CM/Sales Profit = CM ratio x Sales – Fixed Expenses Unit sales to attain target profit = (Target profit + fixed expenses) / CM Dollar sales to attain a target profit = (target profit + fixed expenses) / CM ratio Dollar sales to break even = fixed expenses/CM ratio Unit sales to break even
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Unformatted text preview: = fixed expenses/unit CM Margin of safety in dollars = Total sales Break even sales Margin of safety percentage = Margin of safety in dollars / actual sales in dollars Operating Leverage = CM / NOI Predetermined Manufacturing Overhead Applied MOH / Actual DL hours Cost of Goods Sold = Beg inventory + purchases End inventory Cost of Goods Manufactured = Beg WIP + DM + DL + MOH End WIP Total Manufacturing Costs = DM + DL + MOH...
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This note was uploaded on 09/15/2010 for the course BUAD 250B taught by Professor Jackson during the Spring '07 term at USC.

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