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6. Capacity Ratio
- Budgeted Rate / Budgeted Hours
- Actual Hours Worked / Budgeted Hours
- Actual Hours Worked / Actual Rate
7. Forecast Price
- Historical Price x Forecast Index / Historical Index
- Forecast Index x Historical Index / Historical Price
- Historical Price x Forecast Index / Forecast Index
8. Contribution Per Limiting Factor
- Contribution per Unit / Fixed Cost
- Contribution per Unit / Kgs per Unit
- Fixed Cost / Contribution per Unit
9. Target Profit
- Contribution per Unit + Fixed Cost / Target Profit
- Fixed Cost + Target Profit / Contribution per Unit
- Variable Cost + Fixed Cost / Target Profit
10. 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)
11. Efficiency Ratio
- Standard Hours for Actual / Actual Hours
- Budgeted Rate / Budgeted Hours
- Standard Rate / Actual Hours
12. Profit Volume Analysis
- Contribution / Selling Price
- Fixed Cost / Selling Price
- Fixed Cost / Contribution
13. Margin of Safety
- Budgeted Sales - Breakeven Sales / Budgeted Sales
- Fixed Cost - Breakeven Sales / COS
- Budgeted Sales + Breakeven Sales / Fixed Cost
14. Break Even
- Revenue - Fixed Cost
- Fixed Cost / Contribution per Unit
- Selling Price - Variable Cost
15. Actual Ratio
- Actual Output / Budgeted Output
- Operating Profit / Revenue
- Budgeted Output / Revenue