VOCAB! HELP

Shows the percentage that sales can drop before a loss is incurred
	Presents information for CVP analysis in a ready-to-use format
	Fixed expenses divided by contribution margin per unit
	Sales revenue variable expenses
	Contribution margin divided by operating income
	Percentage of each sales dollar that is available for covering fixed expenses and generating a profit
	Sales level where operating income is zero
	High risk of loss when volume decreases and high reward if volume increases
	Point at which both options result in the same total cost
	Fixed expenses divided by contribution margin ratio
	Combination of products that make up total sales
	High variable costs and low fixed costs
	Fixed expenses divided by weighted average contribution margin ratio
	Excess of actual or projected sales over break even sales
	Used to determine the sales volume to break even or to earn a target profit

1.	Cost-volume-profit analysis
2.	Contribution margin income statement
3.	Contribution margin
4.	Contribution margin ratio
5.	Break even point
6.	Formula for calculating break even in units
7.	Formula for calculating break even in dollars
8.	Sales mix
9.	Formula for calculating break even in dollars for a multi-product company
10.	Margin of safety
11.	Margin of safety percentage
12.	Operating leverage factor
13.	High operating leverage factor
14.	Low operating leverage factor
15.	Indifference point