Business paper 1 calculations

• Break even= fixed cost/ (sales price-variable cost)
• margin of safety = actual or budgeted sales-break even sales
• Profit= sales revenue-total cost
• Total cost= total fixed cost+ total variable cost
• Net cash flow= total inflows-total outflow
• closing balance= opening balance+ net cash flow
• Interest rate= total repayment-borrowed amount/borrowed amount x 100