Budgeted Units of Sales Budgeted Units to Produce …
Budgeted Units of Sales Budgeted Units to Produce Budgeted Units to Produce * Sales Price per Unit * DM per unit * DL per unit Budgeted Sales Revenue DM Required for Production Budgeted DL Hours Required + Desired EB DM Inv * Cost per DL Hour Budgeted Units of Sales – Budgeted BB DM Inv Budgeted DL Cost + Desired EB FG Inv Budgeted DM Purchases (units) – Budgeted BB FG Inv * Cost per DM unit Budgeted Units to Produce Budgeted DM Purchases ($) CMU = (Sales Revenue – Variable Costs) / # Units OR Sales Price per Unit – Variable Cost per Unit CM% = Contribution Margin / Sales Revenue OR CMU / SPU Break-Even (Units) = Fixed Costs / CMU Break-Even (Sales) = Fixed Costs / CM% Target (Units) = (Fixed Costs + Target Pre-Tax Operating Income) / CMU Target (Sales $) = (Fixed Costs + Target Pre-Tax Operating Income) / CM% Margin of Safety (Units or Sales $) = Budgeted Sales (Units or $) – Break-Even Sales (Units or $) Degree of Operating Leverage = Contribution Margin / Operating Income Variable Product Costs = Sum of all VARIABLE manufacturing costs Absorption Product Costs = SUM of all VARIABLE manufacturing costs plus Fixed Manufacturing costs High-Low is based on high and low activity. BB Finished Goods + COGS = COGAS – EB Finished Goods = COGS BB Direct Materials + Direct Materials Purchases – EB Direct Materials = Direct Materials Used DM Used + DL + Applied MOH = Total Manufacturing Costs BB Work in Process + TMC – EB Work in Process = COGM
Read DetailsDrug A, a calcium channel blocker, is 97% plasma protein bou…
Drug A, a calcium channel blocker, is 97% plasma protein bound (fup = 0.03); its hepatic plasma clearance is 475 mL/min. Predict the clearance (ml/min) in a patient with hypoalbumenia such that their fup is 0.055. (Use the full equations and do not simplify based on “E” status (i.e low, intermediate or high E).
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