# Mas review formula 1

Discussion: CVP16Batch 11. Cost Behavior Analysis2. Cost Valuation Profit Analysis3. Absorption & Variable Costing14Total Cost = F x C + VC10y= arise12_______run1 2 3 4+ bxLeast-SquareRegression MethodDependent Y intercept Slope IndependentVariable(Fixed Cost)Variable∑y=na+b∑x∑ x y = a ∑ x + b ∑ x2Slope (b) = rise = ∆Yrun ∆XCM = F x C + PS-VCCM-F x CPx = F x C (increase)CM/unitx = unit increase―Before interest & taxes‖DOL = CMOIIndifference Point1. Unit CM x Q – FC = Unit CM x Q – FC∆% in profit = ∆% Sales x DOLOIMS = Sales – BESMSR = MSSales2. FC + (VC unit x Q) = FC + (VC unit x Q)BES = F x CCMRCM x MS = PSalesSalesSalesBEP units = F x CCMR x MSR = NPRCM/unit[CMR x (Sales – BES) = PCM – FxC = PP=P] [ ]S CM/S x MS/S = P/S SCMR x MS = PPage 1 of 50Discussion: Sales MixBEP units = F x CWtdAvg CM/Unit *productsxyCM/unitxxxxxxSales Mix Ratiox%x%_____________Wtd.Avg.CM/Unit xxx + xxx = xxxNote: Cetiris Paribus  unless otherwise stated, other ―things‖ are constant1. Degree of operating leverage Operating Leverage function = DOL = CMProfit ∆%Sales x OLF (or) DOL = ∆ %PMASBES = F x CCMR1. CMR = CM = ∆CMSales ∆SalesBES = F x C + PCMR2. CMR = F x C = ∆F x CBES ∆ BESS=FxCCMR- ROS3. CMR = P = ∆ PMS ∆ MSNote: this can be use onlyif the profit is a percentage.Page 2 of 50DMDLVPO … Purchase document to see full attachment

Don't use plagiarized sources. Get Your Custom Essay on
Mas review formula 1
Just from \$8/Page
Pages (550 words)
Approximate price: -
Paper format
• 275 words per page
• 12 pt Arial/Times New Roman
• Double line spacing
• Any citation style (APA, MLA, Chicago/Turabian, Harvard)

Try it now!

## Calculate the price of your order

Total price:
\$0.00

How it works?

Fill in the order form and provide all details of your assignment.

Proceed with the payment

Choose the payment system that suits you most.