WGU D101 Financial Accounting Formulas EXAM STUDY GUIDE 2026/2027 ACCURATE QUESTIONS WITH CORRECT DETAILED SOLUTIONS || 100% GUARANTEED PASS NEWEST VERSION

D101 WGU FORMULAS
Study online at https://quizlet.com/_fkdfc8

1. ACTIVITY RATE Activity Cost Pool Overhead / Total Cost Driver Activity

2. INVENTORY FLOW BEGINNING UNITS
+ UNITS ADDED/PURCHASED
- ENDING NITS
= UNITS COMPLETED

3. CVP EQUATION Sales Revenue - Variable Costs - Fixed Costs = Profit

4. CONTRIBUTION SELLING PRICE PER UNIT - VARIABLE COST PER UNIT
MARGIN PER UNIT

5. CONTRIBUTION SALES REVENUE
MARGIN INCOME - VARIABLE COSTS
STATEMENT = CONTRIBUTION MARGIN
- FIXED COSTS
= NET INCOME (LOSS)

6. CONTRIBUTION VARIABLE COSTS / SALES
MARGIN RATIO

7. BREAKEVEN POINT FIXED COSTS / CONTRIBUTION MARGIN PER UNIT
IN UNITS

8. BREAKEVEN POINT FIXED COSTS / CONTRIBUTION MARGIN RATIO
IN SALES DOLLARS

9. TARGET INCOME (FIXED COSTS + TARGET INCOME) / CONTRIBUTION MARGIN PER UNIT

10. MARGIN OF SAFETY CURRENT LEVEL OF SALES
- BREAKEVEN LEVEL OF SALES

11. OPERATING LEVER- CONTRIBUTION MARGIN / OPERATING INCOME
AGE
1/2