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1. Contribution Per Limiting Factor
- Contribution per Unit / Fixed Cost
- Contribution per Unit / Kgs per Unit
- Fixed Cost / Contribution per Unit
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2. Standard Price
- Price Variance + or - Actual Price / Actual Quantity
- Price Variance / Actual Price + or - Actual Quantity
- Revenue - Variable Cost / Fixed Cost
3. Capacity Ratio
- Actual Hours Worked / Budgeted Hours
- Actual Hours Worked / Actual Rate
- Budgeted Rate / Budgeted Hours
4. Break Even
- Fixed Cost / Contribution per Unit
- Selling Price - Variable Cost
- Revenue - Fixed Cost
5. Average Annual Sales Change
- Sales in last year - (number of years - 1) / sales in first year
- Sales in last year - sales in first year / (number of years - 1)
- Sales in last year + sales in first year / (number of years + 1)
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