Prime Cost =

Conversion Cost =
Cost of goods sold(merch) =
Cost of goods sold(mfg) =
Beg. Balance + Purchases = Ending Balance – W/drawals from Inv.
Direct Materials =
Total Mfg Costs =
Cost of goods mfd =
POHR =
Overhead Applied =
Total Mixed Cost =
Variable Cost(VC)/hour =
VC/unit =
Total Fixed Cost(FC) =
Contribution Margin(CM) =
NOI =
NOI/Profit =
Unit CM =
CM Ratio =
Break-even point(Dollars) =
Break-even point(Unit) =
Dollar sales to attain Target Profit(TP) =
Unit sales to attain TP =
TP% =
Margin of Safety =
Margin of Safety in Dollars =
Margin of Safety Percentage =
Degree of Operating Leverage(DOL) =
Increase in CM – Increase in VC = Decrease in NOI
Price Variance(PV) =
Quantity Variance(QC) =
PV =
QV =
Actual Quantity(AQ) =
MPV =
MQV =
Rate Variance(RV) =
Efficiency Variance(EV) =
LRV =
LEV =
Variable MOH RV =
Variable MOH EV =
Segment Margin(SM)/Division Margin =
NOI =
Return on Investment(ROI) =
Profit Margin(PM) =
Asset Turnover(AT) =
ROI =
Residual Income =
Minimum required rate of return(MRRR)
Residual Income =