Net Cash Flow
Total cash inflow - Total cash outflow
Closing Balance
Opening balance + Net cash flow
Total Revenue
Selling price x Quantity sold
Total Costs
Fixed costs + Total variable costs
Profit
Total revenue - Total costs
Total Contribution
Sales revenue - Total variable costs
Contribution Per Unit
Selling price - Variable costs
Profit Using Contribution
Contribution per unit x Margin of safety
Break Even Output
Total fixed costs / Unit contribution
Margin Of Safety
Actual sales - Break even level of output