Tulane ACCN3010 Exam 1 2026 – Study Guide and Practice Questions
breakeven ($) - correct answer ✔✔ fixed expenses / (contribution margin / total sales)
breakeven (u) - correct answer ✔✔ fixed expenses / contribution margin
margin of safety % - correct answer ✔✔ ((total sales - breakeven) / total sales) x 100
total profit sales - correct answer ✔✔ (fixed expenses + taxable income) / (contribution margin
per unit)
y=mx+b - correct answer ✔✔ y: total cost
m: per unit variable cost
x: volume
b: total fixed cost
contribution margin % - correct answer ✔✔ contribution margin / total sales
operating leverage - correct answer ✔✔ contribution margin / taxable income
UPT table - correct answer ✔✔ S, VE, CM, FE, NI (she's very cool, fun, and nice)
breakeven ($) - correct answer ✔✔ fixed expenses / (contribution margin / total sales)
breakeven (u) - correct answer ✔✔ fixed expenses / contribution margin
margin of safety % - correct answer ✔✔ ((total sales - breakeven) / total sales) x 100
total profit sales - correct answer ✔✔ (fixed expenses + taxable income) / (contribution margin
per unit)
y=mx+b - correct answer ✔✔ y: total cost
m: per unit variable cost
x: volume
b: total fixed cost
contribution margin % - correct answer ✔✔ contribution margin / total sales
operating leverage - correct answer ✔✔ contribution margin / taxable income
UPT table - correct answer ✔✔ S, VE, CM, FE, NI (she's very cool, fun, and nice)
