BEC公式.docxVIP

Total Factor Productivity Ratios (TFPs)= P Prime Cost= Conversion Cost=DL+OH Manufacturing Cost=Product Cost=DM+DL+OH Nonmanufacturing Cost=Periodic Cost OH=Factory OH=Manufacturing OH=OH Cost=IM+IL+Other Indirect Job-Order Costing/Traditional Costing SystemOH Rate= Applied OH=Actual Cost Drivet×OH Rate Process Costing EU EU(WA)= Cost per EU Cost per EU Absorption Approach Contribution Approach (variable costing) Revenue-COGS=Gross Margin-Operating Expense=Net Income Revenue-Variable Costs=Contrivution Margin-Fixed Costs=Net Income Breakeven Point (Unit)= Breakeven Point ($)=Unit Price×Brea