Match the following:

A$)$ Unit contribution margin

B$)$ Fixed costs

C$)$ Contribution margin ratio

D$)$ Operating Profit

E$)$ Contribution margin ratio

The $\_\_\_\_\_\_\_\_$ is calculated by subtracting the per unit variable cost from the revenue per unit.

Diff: $1$

LO:$4-1$

Bloom's Taxonomy:$$ Understand

The $\_\_\_\_\_\_\_\_$ is calculated by dividing the contribution margin per unit by the selling price per unit.

Diff: $1$

LO:$4-1$

Bloom's Taxonomy:$$ Understand

The $\_\_\_\_\_\_\_\_$ is calculated by dividing total contribution margin by total revenue.

Diff: $1$

LO:$4-1$

Bloom's Taxonomy:$$ Understand

The $\_\_\_\_\_\_\_\_$ tells managers how much profit they make on each unit before considering fixed costs.

Diff: $1$

LO:$4-1$

Bloom's Taxonomy:$$ Understand

Once fixed costs are covered, the $\_\_\_\_\_\_\_\_$ contributes directly to profit.

Diff: $1$

LO:$4-1$

Bloom's Taxonomy:$$ Understand

$$The $\_\_\_\_\_\_\_\_$ is the percentage of each sales dollar that is available to cover fixed expenses and generate profit.

Diff: $1$

LO:$4-1$

Bloom's Taxonomy:$$ Understand

$$The $\_\_\_\_\_\_\_\_$ is calculated by subtracting the fixed expenses from the total contribution margin.

Diff: $1$

LO:$4-1$

Bloom's Taxonomy:$$ Understand

$\_\_\_\_\_\_\_\_$ are subtracted from the total contribution margin to determine the operating profit.