Margin ofSafety (inpercent)=(expectedsales - break-even sales) /expectedsalesBreak-EvenPoint inDollars= fixedcosts /contributionmargin ratioContributionMargin PerUnit= sellingprice per unit- varaiablecosts perunitMaintenanceAnexampleof a mixedcostAdd/Drop aWarehouseAnexampleof a step-wise costAdd/Dropa SalesRegionAnexampleof a step-wise costContributionMarginRatio=contributionmargin per unit/ selling priceper unit OR =contributionmargin / salesMixedCostsCosts thatinclude bothfixed andvariable costcomponents.Straight-LineDepreciationAnexampleof a fixedcostVariableCostsCosts thatchange inproportion tochanges involume ofactivityShippingAnexample ofa variablecostRevisedBreak-Even Pointin Dollars= revisedfixed costs /revisedcontributionmargin ratioRevisedBreak-Even Pointin DoStep-WiseCostsa.k.a. stair-stepcost, has a steppattern in costssuch as addinga shift ofworkersPropertytaxesAnexampleof a fixedcostContributionMargin(Formula)= Sales -VariableCostsUnit Salesat TargetIncome=(fixed costs +target income)/ contributionmargin per unitRevisedMarginof Safety= (expectedsales - breakeven sales) /expectedsalesContibutionMargin(Definition)This is whatis left over tocover fixedcosts aftersales.FixedCostsCosts that do notchange when thevolume of activitychanges (within arelevant range)DirectLaborAnexample ofa variablecostCost-Volume-Profit (CVP)AnalysisA planning methodthat includespredicting thevolume of activity,the costs incurred,sales earned, andprofits receivedBreak-EvenPoint inUnits= fixed costs/ contributionmargin perunitDollarSales atTargetIncome= (fixed costs+ targetincome) /contributionmargin ratioMargin ofSafety (inpercent)=(expectedsales - break-even sales) /expectedsalesBreak-EvenPoint inDollars= fixedcosts /contributionmargin ratioContributionMargin PerUnit= sellingprice per unit- varaiablecosts perunitMaintenanceAnexampleof a mixedcostAdd/Drop aWarehouseAnexampleof a step-wise costAdd/Dropa SalesRegionAnexampleof a step-wise costContributionMarginRatio=contributionmargin per unit/ selling priceper unit OR =contributionmargin / salesMixedCostsCosts thatinclude bothfixed andvariable costcomponents.Straight-LineDepreciationAnexampleof a fixedcostVariableCostsCosts thatchange inproportion tochanges involume ofactivityShippingAnexample ofa variablecostRevisedBreak-Even Pointin Dollars= revisedfixed costs /revisedcontributionmargin ratioRevisedBreak-Even Pointin DoStep-WiseCostsa.k.a. stair-stepcost, has a steppattern in costssuch as addinga shift ofworkersPropertytaxesAnexampleof a fixedcostContributionMargin(Formula)= Sales -VariableCostsUnit Salesat TargetIncome=(fixed costs +target income)/ contributionmargin per unitRevisedMarginof Safety= (expectedsales - breakeven sales) /expectedsalesContibutionMargin(Definition)This is whatis left over tocover fixedcosts aftersales.FixedCostsCosts that do notchange when thevolume of activitychanges (within arelevant range)DirectLaborAnexample ofa variablecostCost-Volume-Profit (CVP)AnalysisA planning methodthat includespredicting thevolume of activity,the costs incurred,sales earned, andprofits receivedBreak-EvenPoint inUnits= fixed costs/ contributionmargin perunitDollarSales atTargetIncome= (fixed costs+ targetincome) /contributionmargin ratio

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