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Chapter 21 Formulas Sales -Variable costs Contribution margin (can be fore total dollars, per unit, or percentage) Break even point in units = Fixed costs

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Chapter 21 Formulas Sales -Variable costs Contribution margin (can be fore total dollars, per unit, or percentage) Break even point in units = Fixed costs Unit contribution margin Margin of Safety Sales-Sales at Breakeven point Sales Operating Leverage = Contribution Margin Operating income

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