I'll just leave these here
Because I am constantly writing these down on assignments, notes, and scraps of paper, and can never find the formula I need and I have to look it up again (and write it somewhere where I'll never find it next time). Now I know, they're all right here. THE FORMULAS ARE ON LJ KRISTY. Just click the formulas tag and they'll pop right up.
So y'all can ignore this post. It's just for my own reference in my continuing struggle to make my life easier.
Contribution margin = price - variable costs
Contribution margin ratio = (price - variable costs) / price
Break-even point = fixed costs / contribution margin ratio
Revenue = (fixed costs + profit) / contribution margin ratio
Unit quantity = (fixed costs + profit) / contribution margin
Pre-tax profit = After-tax profit / (1 - tax rate)
Weighted-average contribution margin per unit = CM of each unit, multiply by sales mix ratio --> add results for weighted average/unit
Margin of safety = sales - break-even point (margin of safety is percentage of total sales)
Operating leverage = contribution margin / profit (30% increase in sales --> profit x operating leverage = increase in profit)
Allocation rate = overhead cost / quantity of allocation base