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
-