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Variables cost per unit
Cost / units
fixed cost
(vcpu x units) - total cost
cm
selling - variable cost
cm ratio
cm / selling price
required sale
(fixed income + target income) / cm ratio
required unit
(fixed income + target income) / cm per unit
break-even units
fixed cost / cm per unit
target income formula
(fixed cost + target income) / cm
COGM
beg WIP + total manufacturing - end WIP
production
sales + desired end inventory - beg inventory
margin of safety in sales
actual sale dollars - breakeven sale dollars