Margin (aka Return on Sales) 2 Indirect Cost Margin of Safety 5 Relevant Range Revenues Controllability Principle Contribution Margin Ratio 8 Sales Mix 9 Cost Object 10 Direct Labour Cost 11 Contribution Margin 12 Allocation Base: 13 Indirect Labour Cost 14 Residual Income 15 DuPont Analysis Match each of the options above to the items below The proportion of the unit sales price that is made up by the unit contribution margin. Also, the proportion of revenue that is made up by the contribution margin. 4 The cushion a firm has between their budgeted (or actual) sales and their breakeven point. This can be expressed as either a dollar amount or a number of units. 4