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Calculate Break Even Point is BEP 1. Contribution Margin Per Unit = SP / Unit - VC /Unit 2. Contribution Ratio (in %) = (CM
Calculate Break Even Point is BEP
1. Contribution Margin Per Unit = SP / Unit - VC /Unit
2. Contribution Ratio (in %) = (CM Per Unit / SP Per Unit) X 100
3. BEP in Units = Total Fixed Cost / CM Per Unit
4. BEP in Dollars = BEP in Units X SP per unit
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