Margin of Safety
(Revenue- Breakeven Revenue)/ Revenue
(Sales in Units- Breakeven Volume)/ Sales in Units
Operating Leverage
Fixed Costs/Total Costs
Flexible Budget Variance
Actual Profit- Flexible Profit
Input Price Variance
(Budgeted Price per unit- Actual Price Per unit)x Actual input quantity
Input Quantity Variance
Flexible budget Quantity- Actual quantity)x Budgeted price per input
Market Share Variance
Actual Market Size x (Actual market share – budgeted market share) x budgeted contribution margin
Market size variance
(Actual market size- budgeted market size) x Budgeted market share x budgeted unit contribution margin
Sales Mix Variance
Actual total sales x (WUCMflexible- WUCMmaster)
Sales Quantity Variance
(Actual Total sales- Budgeted total sales) x WUCMmaster
Sales Volume Variance
Flexible Budget Profit- Master Budget Profit
Sales Price Variance
Actual Profit- Flexible Profit
Total Profit Variance
Actual Profit – Master Profit
