ACCT

Contribution Margin Per Unit = Selling Price per unit - Variable cost per unit 

Target Net Income (Sales Units) = Fixed costs + Target Net Income / Contribution Margin Per Unit 

Target Net Income (Sales $) = Fixed costs + Target Net Income / Contribution Margin Ratio </span></p><p></p><p><span style="font-family: Arial; font-size: 21px;">Margin of safety ($) = Actual (Expected) sales - Break Even Sales 

Sales Mix - Weighted Average Unit Contribution Margin:

[Unit Contribution Margin x Sales Mix %] + [Unit Contribution Margin x Sales Mix %]

Sales Mix - Weighted Average Unit Contribution Margin Ratio:

[Contribution Margin Ratio x Sales Mix %] + [Contribution Margin Ratio x Sales Mix %]

Break even (units) sales mix = Fixed Costs / Weighted Average Unit Contribution Margin 

Break even (dollars) sales mix = Fixed Costs / Weighted Average Unit Contribution Margin Ratio