360,000 Break Even point question Income statement of facturing options Sales Variable cost Contribution Margin Fired Expenses Netpro 7.500.000 3.500.000 400,000 2.500.000 1.500.000 calimalar is a rar, rate ty) acatular Details corpuyin Alcalendar terat sain - . 12,000 00 Dai Thomas and wine targe :- M KI > m Cost Volume Profit Formulas 1. Sales - Variable Expenses - Contribution Margin 1a. Selling Price per Unit - Variable Expenses per Unit CM per Unit 2. Breakeven point in Units Fixed Expenses CM/unit Breakeven point in Dollars - B/E Units x Selling Price per Unit Breakeven point in Dollars - Fixed Expenses CM Ratio 5. Contribution Margin Ratio - CM Sales Sales - Variable expenses - Fixed Expenses Operating Profit (income) 6a. S - VE - CM; CM - Fixed - Operating Profit (Income) Target Sales in Units - Fixed Expenses + Target Operating Profit CM/unit 8. Target Sales in Dollars - Fixed Expenses + Target Operating Profit CM ratio 9. Operating Leverage CM Net income 10. Safety Margin= Budgeted Sales - Breakeven Sales