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Exam (elaborations)

D101 WGU FORMULAS | 2025/2026 UPDATE | 100% CORRECT | WESTERN GOVERNOR'S UNIVERSITY

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D101 WGU FORMULAS | 2025/2026 UPDATE | 100% CORRECT | WESTERN GOVERNOR'S UNIVERSITY

Institution
Western Governors University
Course
D101








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Institution
Western Governors University
Course
D101
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Document information

Uploaded on
December 25, 2025
Number of pages
3
Written in
2025/2026
Type
Exam (elaborations)
Contains
Questions & answers

Subjects

  • d101
  • wgu formulas
  • wgu d101
  • d101 wgu formulas update 100 correc

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D101 WGU FORMULAS | 2025/2026 UPDATE | 100%
CORRECT | WESTERN GOVERNOR'S UNIVERSITY




ACTIVITY RATE Answer - Activity Cost Pool Overhead / Total Cost Driver Activity


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


CVP EQUATION Answer - Sales Revenue - Variable Costs - Fixed Costs = Profit


CONTRIBUTION MARGIN PER UNIT Answer - SELLING PRICE PER UNIT -
VARIABLE COST PER UNIT


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


CONTRIBUTION MARGIN RATIO Answer - VARIABLE COSTS / SALES

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