Ledger DrillBeta
Log inJoin for free

Marginal costing

Split costs into fixed and variable, and one figure does most of the work: contribution. Use it to find break-even, safety and target sales.

Premium5 rooms43 questions44 min
See the first roomContribution: what each sale adds

Rooms in this module

  1. Contribution: what each sale adds8 min, mediumPremium
  2. How to find the break-even point8 min, mediumPremium
  3. Margin of safety: how far sales can fall7 min, mediumPremium
  4. Sales needed for a target profit9 min, mediumPremium
  5. Marginal and absorption profit compared12 min, hardPremium

How this works

Each room answers one problem. A task is a few lines of reading, then questions you answer in the books: post to an account, type a figure, sort, match or write a journal. Every answer is marked at once, with the rule behind it. There are no videos.

Questions

How many rooms and questions are in Marginal costing?

5 rooms and 43 questions. Every question is marked at once.

How long does it take?

About 44 minutes in all. A room takes 7 to 12 minutes, so you can do one at a time.

Is it free?

No. These rooms need Premium. Each room shows the start of its first task before you pay.

What should I do first?

Overheads. It is the module before this one in Costing essentials.