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Formula Sheet - Contribution margin per unit = per unit...

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HAVE FUNNNN =) Total variable cost Direct materials + Direct labour + Distribution + Commission + Variable Manufacturing Overhead Where, Commission = commission per sale x total actual sales Total fixed costs per unit (Total fixed manufacturing overhead costs + total fixed selling and administrative costs + production manager salary) ÷ Actual sales and production volume The contribution margin = sales – variable costs
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Unformatted text preview: Contribution margin per unit = per unit selling price – unit variable cost Contribution ratio = contribution margin per unit ÷ unit selling price Break even sales = Variable cost + Fixed cost Break even point in units = Fixed cost ÷ Contribution margin per unit Break even point in dollars (Break even sales revenue) = Fixed costs ÷ Contribution margin ratio...
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