ACCT

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Last updated 12:55 AM on 10/15/25
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8 Terms

1
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Contribution Margin Per Unit

Selling Price per unit - Variable cost per unit.

2
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Target Net Income (Sales Units)

Calculated as (Fixed costs + Target Net Income) / Contribution Margin Per Unit.

3
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Target Net Income (Sales $)

Calculated as (Fixed costs + Target Net Income) / Contribution Margin Ratio.

4
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Margin of Safety ($)

The difference between Actual (Expected) sales and Break Even Sales.

5
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Weighted Average Unit Contribution Margin

Calculated as [Unit Contribution Margin x Sales Mix %] for each product.

6
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Weighted Average Unit Contribution Margin Ratio

Calculated as [Contribution Margin Ratio x Sales Mix %] for each product.

7
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Break Even (units) Sales Mix

Fixed Costs divided by Weighted Average Unit Contribution Margin.

8
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Break Even (dollars) Sales Mix

Fixed Costs divided by Weighted Average Unit Contribution Margin Ratio.