finance

• gross profit= revenue - cost of sales
• profit= total revenue - total costs OR total contribution - fixed costs
• operating profit= gross profit - overhead expenses
• gross profit margin (%)= gross profit / sales revenue x 100
• operating profit margn (%)= operating profit/sales revenue x 100
• break-even= fixed costs/(selling price- variable costs)
• margine of safety= actual sales-break-even level of sales