F

• Cost per unit = Total cost / Number of units
• The contribution margin is equal to selling price minus variable cost per unit.
• Total variable cost (TVC) is calculated by multiplying the number of units produced by the variable cost per unit.
• Contribution margin ratio (CMR) = Contribution margin/Selling price
• Contribution margin is the difference between sales revenue and total variable cost.
• Contribution margin ratio = (selling price - variable cost) / selling price