Contribution Margin

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WACMU

(Sales Mix)(CMU) + up value for each product Replace CMU with WACMU

CM Ratio

CM / Sales (total) CMU / S p.unit

Target Profit (unit)

FC + TP / CMU

Target Profit (sales)

FC + TP/cmRatio

Break Even (sales)

FC / CM Ratio

Break a Even (units)

FC / CMU

Contribution Margin

Sales - VC Unit or total


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