RevisedMarginof Safety= (expectedsales - breakeven sales) /expectedsalesAdd/Dropa SalesRegionAnexampleof a step-wise costDollarSales atTargetIncome= (fixed costs+ targetincome) /contributionmargin ratioDirectLaborAnexample ofa variablecostContributionMargin PerUnit= sellingprice per unit- varaiablecosts perunitBreak-EvenPoint inDollars= fixedcosts /contributionmargin ratioVariableCostsCosts thatchange inproportion tochanges involume ofactivityBreak-EvenPoint inUnits= fixed costs/ contributionmargin perunitRevisedBreak-Even Pointin Dollars= revisedfixed costs /revisedcontributionmargin ratioContributionMarginRatio=contributionmargin per unit/ selling priceper unit OR =contributionmargin / salesMixedCostsCosts thatinclude bothfixed andvariable costcomponents.ContributionMargin(Formula)= Sales -VariableCostsRevisedBreak-Even Pointin DoShippingAnexample ofa variablecostFixedCostsCosts that do notchange when thevolume of activitychanges (within arelevant range)Margin ofSafety (inpercent)=(expectedsales - break-even sales) /expectedsalesAdd/Drop aWarehouseAnexampleof a step-wise costMaintenanceAnexampleof a mixedcostContibutionMargin(Definition)This is whatis left over tocover fixedcosts aftersales.Straight-LineDepreciationAnexampleof a fixedcostStep-WiseCostsa.k.a. stair-stepcost, has a steppattern in costssuch as addinga shift ofworkersCost-Volume-Profit (CVP)AnalysisA planning methodthat includespredicting thevolume of activity,the costs incurred,sales earned, andprofits receivedPropertytaxesAnexampleof a fixedcostUnit Salesat TargetIncome=(fixed costs +target income)/ contributionmargin per unitRevisedMarginof Safety= (expectedsales - breakeven sales) /expectedsalesAdd/Dropa SalesRegionAnexampleof a step-wise costDollarSales atTargetIncome= (fixed costs+ targetincome) /contributionmargin ratioDirectLaborAnexample ofa variablecostContributionMargin PerUnit= sellingprice per unit- varaiablecosts perunitBreak-EvenPoint inDollars= fixedcosts /contributionmargin ratioVariableCostsCosts thatchange inproportion tochanges involume ofactivityBreak-EvenPoint inUnits= fixed costs/ contributionmargin perunitRevisedBreak-Even Pointin Dollars= revisedfixed costs /revisedcontributionmargin ratioContributionMarginRatio=contributionmargin per unit/ selling priceper unit OR =contributionmargin / salesMixedCostsCosts thatinclude bothfixed andvariable costcomponents.ContributionMargin(Formula)= Sales -VariableCostsRevisedBreak-Even Pointin DoShippingAnexample ofa variablecostFixedCostsCosts that do notchange when thevolume of activitychanges (within arelevant range)Margin ofSafety (inpercent)=(expectedsales - break-even sales) /expectedsalesAdd/Drop aWarehouseAnexampleof a step-wise costMaintenanceAnexampleof a mixedcostContibutionMargin(Definition)This is whatis left over tocover fixedcosts aftersales.Straight-LineDepreciationAnexampleof a fixedcostStep-WiseCostsa.k.a. stair-stepcost, has a steppattern in costssuch as addinga shift ofworkersCost-Volume-Profit (CVP)AnalysisA planning methodthat includespredicting thevolume of activity,the costs incurred,sales earned, andprofits receivedPropertytaxesAnexampleof a fixedcostUnit Salesat TargetIncome=(fixed costs +target income)/ contributionmargin per unit

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