Unit Margin of Safety
Break-Even Revenue
% Margin of safety
Unit CM
% Increase in profit
VE ratio
Target Profit
Break-Even Quantity
Operating Leverage
CM Ratio
$ Sales for target profit
Margin of safety
Fixed expense/CM ratio
Fixed expenses/unit CM
Operating Leverage x Increase in sales
contribution margin/# of units sold
Margin of safety/ new sales
target profit+fixed expense/cm ratio
Contribution Margin/ Net operating income
Total sales- breakeven sales (BER)
Target Profit+ Fixed Expense/Unit CM
Margin of safety ($)/ price
Variable expense/sales
Contribution Margin/ Sales
