1. Fixed costs divided by contribution margin per unit. 2. Fixed costs divided by contribution margin ratio 3. Sales price minus variable costs 4. Contribution margin per unit divided by sales price per unit 5. Contribution margin minus fixed costs 6. Detailed plan showing the amount of raw materials that must be purchased to fulfill the production budget. 7. The first budget to be prepared. 8. Detailed plan showing the number of units that must be produced during a period in order to satisfy both sales and inventory needs. 9. Detailed plan showing how cash resources will be acquired and used. 10. Another way to describe Cost Volume Profit Analysis. A. B. C. D. E. F. G. H. I. J. Break-even point in units Break-even point in sales dollars Cash budget Contribution margin Contribution margin ratio Cost Volume Profit Analysis Direct materials budget Net income Production budget Sales budget