1. ______________ = Difference in total cost/difference in units produced

2. ______________ = Total costs - (Variable cost per unit Units produced)

3. Contribution margin = Sales - ___________

4. Contribution margin ratio = ____________/sales

5. Change in income from operations = _______________ Contribution margin ratio

6. ________________ = Sales price per unit - Variable cost per unit

7. Change in income from operations = _____________ Unit contribution margin

8. ____________ = Fixed costs/unit contribution margin

9. Break-even sales (dollars) = Fixed costs/________________

10. Sales (units) = (________ + Target profit)/unit contribution margin

11. Sales (dollars) = (Fixed costs + Target profit)/_________________

12. Operating leverage = Contribution margin/_______________

13. __________________ = Percent change in sales Operating leverage

14.Margin of safety (percent of current sales) = (Sales - Sales at break-even point)/_______

15.Margin of safety (dollars) = Sales (dollars) - _______________

16.Margin of safety (units) = _________ - Break-even sales (units)