Unit Selling Price - Unit Variable Cost Unit Contribution X Units Sold Total Contribution BREAK EVEN POINT

BREAK EVEN POINT (Rupees) Contribution Ratio Margin of Safety Ratio Sales Volume (to ear desired amount of profit) Sales Volume (to ear desired amount of after tax profit ) Degree of Operating Leverage (DOL) DOL DOL

= = = = = = = =

= = = =

Unit Contribution Total Contribution Total Fixed Cost + Profit Total Fixed Costs / (Selling Price - Variable Cost Per Unit) Total Fixed Costs / (1 - Variable cost per unit/ Selling Price) (Sales - Variable Cost) / Sales (Budget Dales - Break Even Sales) / Budget Sales (Fixed Costs + Desired Profit) / Contribution Ratio (Fixed Costs + Desired after tax profit / 1 - tax rate) / Contribution Ratio Change in operating profits / % Change in sales (Change in EBIT / EBIT) / (Change in Sales / Sales) Contribution / EBIT

MCV=SQ*SP - AQ*AP MPV=(SP-AP)*AQ MUV=(SQ-AQ)*SP MMV=(STD QNT FOR ACT IP-ACT QNT USED)*SP MYV= (ACT YLD-STD YLD)AVG STD MTR OP PRICE STD YLD=UNIT OP*ACT IP/MTR UNITS LCV=SH*SR-AH*AR LRV=(SR-AR)*AH LEV=(SH-AH)*SR LEV=(STD HRS ALWD FR EXPCTD OP-ACT HRS)*SR LYV=(STD HRS ALWD FR ACT OP-STD HRS ALWD FR EXPCTD OP)*STD RATE NVOV=SH*SVR-AH*AVR NVOV= STD VAR OVH FR STD HRS-ACT VAR OVH VOSV=AH*SVR-AH*AVR=STD VAR OVH FR ACT HRS-ACT VAR OVH VOEFFVAR=STD VAR OVH FR STD HRS ALWD-STD VAR OVH FR ACT HRS USD VOEV=(SH-AH)*SVR NFOV= STD FXD OVH COST FR STD HRS ALWD-ACT FXD OVH COST FR ACT HRS WORKED NFOV= SFC-AFC=SH*SFR-AH*AFR FOSV= BUGETED FXD OVH COST-ACT FXD OVH COST=BFC-AFC VOL VAR=STD FXD OVH COST-BUGTD FXD OVH COST VV= (SH-BH)*SFR ICV=(AH-BH)*SFR=FXD OVH ABSORBED AT ACT HRS-BGTD FXD OVH=(AH-BH)*SFR FOEV=(SH-AH)*SFR NCOV=SH*SOR-AH*AOR NET CMBND OVH VAR=ABSRBD OVH AT STD HRS-ACT OVH COSV=BGTD ALLOWANCE FR ACT HRS WRKD-ACT OVH COST COEV= (SH-AH)*SOR CONTROLLABLE VAR= BGTD ALWNC FR STD HRS-ACT OVH VOL VAR=(SH-BH)*SFR NCOV=CV+VV