Break-even calculation - Fixed costs / Contribution (or selling price - variable cost per item), Contribution calculation - Selling price - variable cost per item, Total costs - Fixed + Variable, Sales Revenue - Selling price per item x quantity sold, Total revenue (or income) - All revenues or incomes added together, Gross Profit - Revenue - cost of sales (variable costs), Net Profit - Gross profit - all other expenditure (fixed costs), Margin of Safety - Difference between Break-even point and number of expected sales, Inflows - All money coming INTO a business, Outflows - All money going OUT of a business,

Formulae 1

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