Business calculations

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Variance - budgeted figure - actual figure = favourable variance( actual revenue is greater than budgeted/ actual costs are lower than budgeted) or adverse variance ( actual revenue is less than budgeted/ actual costs are greater than budgeted)

Net profit Margin- net profit before tax / sales x 100 = (%) .  

Return on capital - net profit before tax / captal invested x 100 = (%)

Total revenue - price per unit x amount of units sold

Profit- total revenue - total costs

Contribution per unit- selling…


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