Contribution - Selling price-variable cost, Breakeven - Fixed cost/contribution, Margin of safety £ - (Budgeted sales units – Breakeven sales units) x selling price per unit, Margin of safety units - Budgeted sales units – Breakeven sales units, Margin of safety % - (Budgeted sales units – Breakeven sales unit)/Budgeted sales units 100, Target profit units - (Fixed costs + required profit)/contribution per unit, Profit/volume ratio - contribution per unit/selling price per unit, Sales value to achieve a particular profit (revenue) - (Fixed costs + required profit)/contribution per unit sales price per unit,

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