1. Second Exam Review Review power point slides Redo homework problems Do end of chapter review problems Review quizzes Use study guide to quiz yourself Go over examples in chapters

2. Review Problems ChPageProbFocus 5 2142All 6 2571All 7 2971All 8 3401All

3. Formulas Mixed Cost Y = a + bX Contrib. Margin Ratio CM/Sales Break Even Equation: Sales = variable cost + fixed cost + profit Break Even Contribution Margin (CM): BE in Units = fixed cost /unit CM BE in Sales $ = fixed cost/CM ratio BE Unit Target = fixed cost + target profit/Unit CM BE Sales Target = fixed cost + target profit/CM ratio

4. Formulas Margin of Safety = Total Sales – Breakeven sales Degree of Operating Leverage = CM/Net Operating Income

5. Formats High Low Method Scattergraph Contribution Margin Income Statement CVP Applications Variable/Absorption Unit Product Cost Variable/Absorption Income statement Activity Based Cost Activity Rates/Cost assignment

6. What to Bring ScantronForm 882-E #2 Pencil Calculator Chapter 8 homework

7. Do Not Bring Computers Cell Phones Translators Unapproved calculators Scratch paper (you won’t need any)

8. Logistics You must take the exam on the day scheduled for this class, unless approved by me in advance Multiple Choice141.2517.5 True False 81.2510 Problems 4624 Points Possible51.5