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What is break-even point formula in Rands and in units using the contribution method?
What is break-even point formula in Rands and in units using the contribution method?
Break-even point in Units = Fixed cost ÷ Contribution per unit
Contribution per unit= Sales per unit - Variable cost per unit
Break-even point in Rands = Fixed cost ÷ Contribution margin ratio
Contribution margin ratio= Total Contribution(rand) ÷ Total Sales(rand)
What is the margin of safety ratio formula ?
What is the margin of safety ratio formula ?
Margin of safety (rands/units) ÷ Total Sales (rands/units)
Margin of safety = Sales in units - Break-even point in units
Example
A lab supplies the following information:
Income per test. R40
Materials per test. R8
Commission per test. R5
Overheads per test. R2
Salary- fixed. R10 000
Rent. R5000
800 blood tests were conducted.
Calculate:
Contribution
Contribution margin
Break-even point
Margin of safety percentage
Example
A lab supplies the following information:
Income per test. R40
Materia...
Contribution Calculation:
Sales. R32 000. R4o/unit
Min Variable costs. R12 000. R15/unit
Materials. R6 400. R8/unit
Commission. R4000. R5/unit
Overheads. R1 600. R2/unit
Contribution. R20 000. R25 /unit
(R32 000-R12 000) (R40 -R15)
Flip
Vendedor
Seguir
willize
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