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