Marginal Costing & CVP Analysis (Leaving Cert Accounting): Quizzes

Variable costs only

$\text{SP} - \text{VC}$

Fixed costs

$\frac{\text{FC}}{\text{Contribution per unit}}$

12,500 units

How much sales can fall before BEP

$\frac{\text{Contribution}}{\text{SP}} \times 100$

$\frac{\text{FC} + \text{Target profit}}{\text{Contribution}}$

Where total cost & revenue lines meet

Doesn't comply with accounting standards