ACC 406 Study Guide - Final Guide: European Cooperation In Science And Technology, Polyvinyl Chloride
Document Summary
Breakeven point in units or = total revenues from operations cost of goods sold and operating expenses (excluding income taxes) selling price per unit variable cost per unit (selling price variable cost) / selling price (or) contribution margin per unit selling price per unit contribution margin per unit x # of units sold contribution margin. Overhead or = or = unit sales x unit price unit sales x units in ending inventory (or) production needs units in beginning inventory production x unit direct material (or) production need x direction material in ending inventory (or) total need direct material in beginning inventory (or) direct material purchase x direct material cost per unit (or) production x direct labour house per unit (or) direct labour hours needed x direct labour rate beginning cash + cash sales cash available disbursements paid with cash unit sales x vsar.