Contribution Margin Formulas

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Break Even Sales (dollars)

Fixed Costs / Contribution Margin Ratio

Break Even Sales (units)

Fixed Costs / Unit Contribution Margin

Operating Leverage

Contribution Margin / Income from Operations

Contribution Margin Ratio

Contribution Margin / Sales

Contribution Margin

Sales - Variable Costs

Contribution Margin per unit

Sales price per unit - variable costs per unit


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