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COGS & WIP
| X | Equation |
|---|---|
| PROFIT = | (S - VC) - FC |
| PROFIT = | (Pu * Q - VCu * Q) - FC |
| SALES = | Pu * Q |
| VARIABLE COST = | VCu * Q |
| CONTRIBUTION MARGIN PER UNIT = | SPu - VCu |
| PROFIT = | CMu * Q - FC |
| CONTRIBUTION MARGIN RATIO = | CM/S |
| PROFIT = | CMr * S - FC |
| CHANGE IN PROFIT = | CMr * changeS - changeFC |
| VARIABLE EXPENSE RATIO = | vC/S |
| CONTRIBUTION MARGIN RATIO = | 1 - vCr |
| Unit sales to BREAK EVEN = |