1.

Sales – variable cost = contribution

2. Contribution – fixed cost = profit
3. Sales – variable cost = fixed cost + profit
4. Profit volume ratio = contribution / sales x 100
5. Contribution = sales x pv ratio
6. Sales = contribution / pv ratio
7. BEP in units = fixed cost / contribution per unit
8. BEP in Rs. = fixed cost / contribution x sales
9. BEP in Rs = fixed cost / pv ratio
10. Required sales in Rs. = fixed cost + desired profit
Pv ratio
11. Required saes in units = fixed cost + desired profit
Contribution per unit

12. Actual sales = fixed cost + profit

Pv ratio
13. Margin of safety in Rs.= actual sales – break even sales
14. Margin of safety in units.= actual sales units – break even sales units
15. Profit = margin of safety x pv ratio