5 Break-even analysis (CVP analysis)
MARGINAL COSTING STATEMENT OF PROFIT Particulars Amount Sales *** ... 2. Total Cost = Variable cost + Fixed cost Variable cost = It changes directly in proportion with volume 1. Variable cost Ratio = {Variable cost / Sales} * 100 2. Sales – Variable cost = Fixed cost + Profit ... COSTING FORMULAE 8 | P a g e SALES VARIANCES Sales value ... ................
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