Title ¥0 Total Revenue ÷ > profit BEP s § Total cost { variable cost a E8 Total voss ( > TFC MOS output • • • Margin of safety = Level ofdemand Break-even level of output contribution per = = unit - Break even quantity Fixed cost contribution per unit selling price - Direct cost/ Average variable cost • • Total contribution profit = = contribution per unit ✗ output Total contribution TFC -