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Total

variable
cost

Marginal
cost

Manufacturing
overhead rate

Activity based costing


rate

Absorption
costing total
costs

Gross profit
margin

Net profit
margin

Breakeve
n point
(units)
Breakeve
n point
(sales)

Target net
income

Contribution
margin
Sales price
variance

Efficiency
variance

Variable
overhead
spending
variance

Variable
overhead
efficiency
variance

Inventor
y

Materia
ls
variance
s (rate)
Materia
ls
variance
s
(volume
)

Labor
variances
(price)
Labor
variances
(quantity
)

Equivalent
units
Cost - volume
-profit

Contribution
margin

Contribution
margin ratio

Margin of
safety

Operating leverage

Cost plus
pricing

Payback
period

Accountin
g rate of
return
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