MGT 113: Cost-Volume-Profit Analysis Formulas

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Last updated 12:23 AM on 9/27/26

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1

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Contribution margin ratio

2

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Contribution margin

Sales - variable costs

3

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Contribution margin per unit

Sales price per unit - variable costs per unit

4

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Break Even Point in Units

5

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Break Even Point in Dollars/Peso

6

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Target Profit in Units

7

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Target Profit in Dollars/peso