Module+5000+X.+Summary+and+Conclusions

X. Module 5000 Summary and Conclusions MJH

To summarize these examples, if there were no sales, the company's loss would equal to its **fixed expenses**. Each unit that is sold reduces the loss by the amount of the **unit contribution margin**. Once the break even point has been reached, each additional unit sold increases the company's profit by the amount of the unit contribution margin.

http://www.accountingformanagement.com/cost_volume_profit_analysis.htm