Formula

      Total Cost

       Fixed Cost (+) Variable Cost.

      Sales(Rs.)/Revenue

      Selling Price   (X) number of Units Sold

     Profit/(Loss)

      Sales (-) Variable Cost (-) Fixed Cost

    C-V-P equation/Marginal Costing equation

     Sales (-) Variable Cost = Fixed Cost (+) Profit/(Loss)

        Total Contribution/Gross Margin

      Sales (-) Variable Cost

              Or

      Fixed Cost (+) Profit

               0r

       Fixed cost (–)Loss

              Or

           P/V Ratio (X) Sales  

           Contribution (Per unit)

 Total Contribution

 Number of units sold

               Or

       Selling Price  (-) Variable Cost per unit

             C/S ratio or P/V ratio                 

 Contribution per unit         X    100

  Sales Price per unit

           Or

      Total Contribution            X     100

        Total Sales

             or

    Change in Profit of two periods     X 100

       Change in Sales of two periods

     Break Even Point   {in units}

      Total Fixed   Cost        

     Contribution per unit.

      Break Even Sales(Rs.)

     Total Fixed Cost            (X)      Sales Price per unit 

    Contribution per unit  

            Or

     Total Fixed cost         

         P/V ratio (%).

      Capacity Utilization Break Even

     Break Even units      (x)    100

         Units sold

      Installed Capacity Break Even

    Break Even units                      (x)    100

     Installed Capacity in Units

     Break Even Capacity   

   Capacity being used  (X) Break even units

      Capacity units

    Desired sales to earn Target/Desired  Profit

         {in units}

 Total Fixed cost + Target Profit before tax  

            Contribution per unit 

Where Profit before tax = Profit after tax/(1-tax)

            Desired Sales to earn Target/Desired Profit                    {in   rupees}

Total Fixed cost  (+) Target Profit before Tax 

          P/V ratio (%)

      Margin of Safety

     Actual Sales(-)Break Even Sales

               or

           Profit

      P/V Ratio (%)