# Business Unit 1 and Unit 2 Calculations

all of the formulas needed for unit 1 and 2 of business as level

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Total Costs= fixed costs + variable costs (fc+vc)

Total Revenue= price x quantity

Profit= total revenue - total costs

Variable Costs Per Unit= variable costs/output

1 of 7

Fixed Costs Per Unit= fixed costs/output

Contribution Per Unit= selling price-variable costs per unit (sp-vc per unit)

Total Contribution= total revenue-total variable costs

Breakeven Point= fixed costs/contribution per unit

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Break-Even output= fixed costs/contribution per unit

Net Cash Flow= cash inflow- cash outflow

Closing Balance= opening balance+ net cash flow

Variance= actual figure- budgeted figure

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Gross Profit=  revenue- variable costs

Gross Profit Margin= (gross profit/sales revenue)

x 100

Net Profit= revenue - total costs

Net Profit Margin= (net profit/sales revenue) x 100

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Return On Capital (employeed)= (net profit/capital      employeed) x100

Labour Productivity= output per period/number of        employees per period

Labour Turnover= (number of employees leaving a business/average number employeed per period)

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Price Elasticity Of Demand= % change in price/ % change in quantity demanded

Percentaged change= (change/original) x 100

Capacity Utilisation= (current output/maximum    output) x100

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Market Share= (company sales/ total sales in   market) x100

Market Size= total sales of all the firms in a given market

Unit Costs= total costs/output

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