Formulas ACCT
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Last updated 11:13 PM on 8/30/26
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6 Terms
1
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Sales Revenue
selling price * number of units
2
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Cost of Goods Sold
Sales - Gross Margin
3
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Total Fixed Costs
Fixed cost per unit * # of units
4
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Total Variable Costs
Variable cost per unit \times # of units COGS - Total Fixed Costs
5
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Variable Costs Per Unit
Total V/C / # of units
6
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Total Contribution Margin
Sales - Total V/C