Exam2 - Study Guide - Change in Fixed Costs and Sales...

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Change in Fixed Costs and Sales Volume Change in Variable Costs and Sales Volume Change in Fixed Cost, Sales Price and Volume Change in Variable Cost, Fixed Cost, and Sales Volume
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Change in Selling Price : Estimate Profits # - * / of units sold above break even CM unit CM ratio = Contribution marginSales - OR Price Variable CostPrice Break Even Computations o : = + + ( ) Equation Method Sales Variable expenses Fixed expenses Profits 0 o : - = CM Method Break even point in units sold Fixed CostUnit contribution margin - OR Fixed CostPrice Variable Cost o : - = CM Method Break even point in total sales dollars Fixed CostCM ratio ( - ) OR Fixed Cost Price Variable Cost Price Target Profit Analysis o : = + + Equation Method Sales Variable expenses Fixed expenses Profits o : = + CM Method Unit sales to attain target profit Fixed expenses Target profitUnit contribution margin o : = + CM Method Dollar sales to attain target profit Fixed expenses Target profitCM ratio Margin of Safety
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This note was uploaded on 08/30/2011 for the course ACG 2071 taught by Professor Smith during the Spring '07 term at University of Central Florida.

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Exam2 - Study Guide - Change in Fixed Costs and Sales...

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