(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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= fixed costs / contribution margin per unit
Break-Even Point in Units
a.k.a. stair-step cost, has a step pattern in costs such as adding a shift of workers
Step-Wise Costs
= (expected sales - break even sales) / expected sales
Revised Margin of Safety
A planning method that includes predicting the volume of activity, the costs incurred, sales earned, and profits received
Cost-Volume-Profit (CVP) Analysis
Revised Break-Even Point in Do
An example of a variable cost
Shipping
=(expected sales - break-even sales) / expected sales
Margin of
Safety (in percent)
Costs that include both fixed and variable cost components.
Mixed Costs
=contribution margin per unit / selling price per unit OR = contribution margin / sales
Contribution Margin Ratio
= fixed costs / contribution margin ratio
Break-Even Point in Dollars
= (fixed costs + target income) / contribution margin ratio
Dollar Sales at Target Income
An example of a fixed cost
Straight-Line Depreciation
Costs that do not change when the volume of activity changes (within a relevant range)
Fixed Costs
= revised fixed costs / revised contribution margin ratio
Revised Break-Even Point in Dollars
An example of a variable cost
Direct Labor
= selling price per unit - varaiable costs per unit
Contribution Margin Per Unit
An example of a mixed cost
Maintenance
An example of a step-wise cost
Add/Drop a Sales Region
