
This is a NEW BLUE FRONT SLIDE version
It is a complete lesson including a PPT and a worksheet. It is written by Sarah Hilton for Revisionstation
This lesson covers the following topics:
a) Contribution: selling price – variable cost per unit
b) Break-even point:
o total fixed costs + total variable costs = total
revenue
c) Using contribution to calculate the break-even point
d) Margin of safety
e) Interpretation of break-even charts
f) Limitations of break-even analysis
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