ContributionMargin(Formula)= Sales -VariableCostsCost-Volume-Profit (CVP)AnalysisA planning methodthat includespredicting thevolume of activity,the costs incurred,sales earned, andprofits receivedDirectLaborAnexample ofa variablecostAdd/Drop aWarehouseAnexampleof a step-wise costDollarSales atTargetIncome= (fixed costs+ targetincome) /contributionmargin ratioMargin ofSafety (inpercent)=(expectedsales - break-even sales) /expectedsalesVariableCostsCosts thatchange inproportion tochanges involume ofactivityShippingAnexample ofa variablecostBreak-EvenPoint inDollars= fixedcosts /contributionmargin ratioAdd/Dropa SalesRegionAnexampleof a step-wise costFixedCostsCosts that do notchange when thevolume of activitychanges (within arelevant range)Unit Salesat TargetIncome=(fixed costs +target income)/ contributionmargin per unitRevisedBreak-Even Pointin DoPropertytaxesAnexampleof a fixedcostRevisedBreak-Even Pointin Dollars= revisedfixed costs /revisedcontributionmargin ratioStep-WiseCostsa.k.a. stair-stepcost, has a steppattern in costssuch as addinga shift ofworkersStraight-LineDepreciationAnexampleof a fixedcostContributionMarginRatio=contributionmargin per unit/ selling priceper unit OR =contributionmargin / salesRevisedMarginof Safety= (expectedsales - breakeven sales) /expectedsalesContibutionMargin(Definition)This is whatis left over tocover fixedcosts aftersales.ContributionMargin PerUnit= sellingprice per unit- varaiablecosts perunitBreak-EvenPoint inUnits= fixed costs/ contributionmargin perunitMaintenanceAnexampleof a mixedcostMixedCostsCosts thatinclude bothfixed andvariable costcomponents.ContributionMargin(Formula)= Sales -VariableCostsCost-Volume-Profit (CVP)AnalysisA planning methodthat includespredicting thevolume of activity,the costs incurred,sales earned, andprofits receivedDirectLaborAnexample ofa variablecostAdd/Drop aWarehouseAnexampleof a step-wise costDollarSales atTargetIncome= (fixed costs+ targetincome) /contributionmargin ratioMargin ofSafety (inpercent)=(expectedsales - break-even sales) /expectedsalesVariableCostsCosts thatchange inproportion tochanges involume ofactivityShippingAnexample ofa variablecostBreak-EvenPoint inDollars= fixedcosts /contributionmargin ratioAdd/Dropa SalesRegionAnexampleof a step-wise costFixedCostsCosts that do notchange when thevolume of activitychanges (within arelevant range)Unit Salesat TargetIncome=(fixed costs +target income)/ contributionmargin per unitRevisedBreak-Even Pointin DoPropertytaxesAnexampleof a fixedcostRevisedBreak-Even Pointin Dollars= revisedfixed costs /revisedcontributionmargin ratioStep-WiseCostsa.k.a. stair-stepcost, has a steppattern in costssuch as addinga shift ofworkersStraight-LineDepreciationAnexampleof a fixedcostContributionMarginRatio=contributionmargin per unit/ selling priceper unit OR =contributionmargin / salesRevisedMarginof Safety= (expectedsales - breakeven sales) /expectedsalesContibutionMargin(Definition)This is whatis left over tocover fixedcosts aftersales.ContributionMargin PerUnit= sellingprice per unit- varaiablecosts perunitBreak-EvenPoint inUnits= fixed costs/ contributionmargin perunitMaintenanceAnexampleof a mixedcostMixedCostsCosts thatinclude bothfixed andvariable costcomponents.

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