BUSS1 CALCULATIONS

TOTAL REVENUE = SELLING PRICE x QUANTITY 

PROFIT = TOTAL REVENUE - TOTAL COSTS (FC + VC)

UNIT COST = TC / QUANTITY 

TOTAL CONTRIBUTION = TOTAL REVENUE - TOTAL VARIABLE COSTS 

CONTRIBUTION PER UNIT = SELLING PRICE - VARIABLE COSTS 

BREAK EVEN = FIXED COSTS / CONTRIBUTION PER UNIT 

(BREAK EVEN POINT) 

TOTAL REVENUE = TOTAL COSTS 

MARGIN OF SAFETY = CURRENT VOLUME - BREAK EVEN OUTPUT 

INCOME BUDGET = EXPECTED SALES x SELLING PRICE PER UNIT 

EXPENDITURE BUDGET = EXPECTED COST PER UNIT x QUANTITY 

PROFIT BUDGET = EXPECTED INCOME - EXPECTED EXPENDITURE