ContributionMarginRatio=contributionmargin per unit/ selling priceper unit OR =contributionmargin / salesRevisedMarginof Safety= (expectedsales - breakeven sales) /expectedsalesMaintenanceAnexampleof a mixedcostDirectLaborAnexample ofa variablecostContibutionMargin(Definition)This is whatis left over tocover fixedcosts aftersales.DollarSales atTargetIncome= (fixed costs+ targetincome) /contributionmargin ratioBreak-EvenPoint inUnits= fixed costs/ contributionmargin perunitBreak-EvenPoint inDollars= fixedcosts /contributionmargin ratioContributionMargin(Formula)= Sales -VariableCostsRevisedBreak-Even Pointin Dollars= revisedfixed costs /revisedcontributionmargin ratioAdd/Dropa SalesRegionAnexampleof a step-wise costUnit Salesat TargetIncome=(fixed costs +target income)/ contributionmargin per unitCost-Volume-Profit (CVP)AnalysisA planning methodthat includespredicting thevolume of activity,the costs incurred,sales earned, andprofits receivedMargin ofSafety (inpercent)=(expectedsales - break-even sales) /expectedsalesRevisedBreak-Even Pointin DoStep-WiseCostsa.k.a. stair-stepcost, has a steppattern in costssuch as addinga shift ofworkersVariableCostsCosts thatchange inproportion tochanges involume ofactivityShippingAnexample ofa variablecostContributionMargin PerUnit= sellingprice per unit- varaiablecosts perunitMixedCostsCosts thatinclude bothfixed andvariable costcomponents.Add/Drop aWarehouseAnexampleof a step-wise costFixedCostsCosts that do notchange when thevolume of activitychanges (within arelevant range)Straight-LineDepreciationAnexampleof a fixedcostPropertytaxesAnexampleof a fixedcostContributionMarginRatio=contributionmargin per unit/ selling priceper unit OR =contributionmargin / salesRevisedMarginof Safety= (expectedsales - breakeven sales) /expectedsalesMaintenanceAnexampleof a mixedcostDirectLaborAnexample ofa variablecostContibutionMargin(Definition)This is whatis left over tocover fixedcosts aftersales.DollarSales atTargetIncome= (fixed costs+ targetincome) /contributionmargin ratioBreak-EvenPoint inUnits= fixed costs/ contributionmargin perunitBreak-EvenPoint inDollars= fixedcosts /contributionmargin ratioContributionMargin(Formula)= Sales -VariableCostsRevisedBreak-Even Pointin Dollars= revisedfixed costs /revisedcontributionmargin ratioAdd/Dropa SalesRegionAnexampleof a step-wise costUnit Salesat TargetIncome=(fixed costs +target income)/ contributionmargin per unitCost-Volume-Profit (CVP)AnalysisA planning methodthat includespredicting thevolume of activity,the costs incurred,sales earned, andprofits receivedMargin ofSafety (inpercent)=(expectedsales - break-even sales) /expectedsalesRevisedBreak-Even Pointin DoStep-WiseCostsa.k.a. stair-stepcost, has a steppattern in costssuch as addinga shift ofworkersVariableCostsCosts thatchange inproportion tochanges involume ofactivityShippingAnexample ofa variablecostContributionMargin PerUnit= sellingprice per unit- varaiablecosts perunitMixedCostsCosts thatinclude bothfixed andvariable costcomponents.Add/Drop aWarehouseAnexampleof a step-wise costFixedCostsCosts that do notchange when thevolume of activitychanges (within arelevant range)Straight-LineDepreciationAnexampleof a fixedcostPropertytaxesAnexampleof a fixedcost

CVP Bingo - Call List

(Print) Use this randomly generated list as your call list when playing the game. There is no need to say the BINGO column name. Place some kind of mark (like an X, a checkmark, a dot, tally mark, etc) on each cell as you announce it, to keep track. You can also cut out each item, place them in a bag and pull words from the bag.


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  1. =contribution margin per unit / selling price per unit OR = contribution margin / sales
    Contribution Margin Ratio
  2. = (expected sales - break even sales) / expected sales
    Revised Margin of Safety
  3. An example of a mixed cost
    Maintenance
  4. An example of a variable cost
    Direct Labor
  5. This is what is left over to cover fixed costs after sales.
    Contibution Margin (Definition)
  6. = (fixed costs + target income) / contribution margin ratio
    Dollar Sales at Target Income
  7. = fixed costs / contribution margin per unit
    Break-Even Point in Units
  8. = fixed costs / contribution margin ratio
    Break-Even Point in Dollars
  9. = Sales - Variable Costs
    Contribution Margin (Formula)
  10. = revised fixed costs / revised contribution margin ratio
    Revised Break-Even Point in Dollars
  11. An example of a step-wise cost
    Add/Drop a Sales Region
  12. =(fixed costs + target income) / contribution margin per unit
    Unit Sales at Target Income
  13. A planning method that includes predicting the volume of activity, the costs incurred, sales earned, and profits received
    Cost-Volume-Profit (CVP) Analysis
  14. =(expected sales - break-even sales) / expected sales
    Margin of Safety (in percent)
  15. Revised Break-Even Point in Do
  16. a.k.a. stair-step cost, has a step pattern in costs such as adding a shift of workers
    Step-Wise Costs
  17. Costs that change in proportion to changes in volume of activity
    Variable Costs
  18. An example of a variable cost
    Shipping
  19. = selling price per unit - varaiable costs per unit
    Contribution Margin Per Unit
  20. Costs that include both fixed and variable cost components.
    Mixed Costs
  21. An example of a step-wise cost
    Add/Drop a Warehouse
  22. Costs that do not change when the volume of activity changes (within a relevant range)
    Fixed Costs
  23. An example of a fixed cost
    Straight-Line Depreciation
  24. An example of a fixed cost
    Property taxes