10. Accounting managerial, analytic ratios are important for cost accountants. Insert a check mark in the rows under Absorption Statement and/or Variable Costing Contribution Margin Statement to note which (if not both) statement provides the analytic described in the first column. Example: Both statements provide Sales information in order to calculate Price per unit, return on sales, etc. Accounting managerial analytic ratio Sales Gross Profit (ratio) Degree of operating leverage Break-even point in units or sales Variable cost per unit Fixed costs Contribution margin per unit Return on sales % Absorption Statement V Variable Costing Contribution Margin Statement