How to calculate fixed cost and variable cost?

DFL=EBIT/(EBIT-I)

DTL=DOL*DFL=(EBIT+F)/(EBIT-I)

According to the topic I+F= 150, I=500*40%* 10%=20, then F= 150-20=30.

EBIT fixed-cost earnings before interest and tax

DOL operating leverage DFL financial leverage

Dole = (ebif+f)/ebit =1+f/ebitf =150-20

EBIT= revenue-variable cost-fixed cost = revenue *( 1- variable cost rate)-fixed cost.

Extended data;

Fixed costs (expenses) refer not only to depreciation, but also to indirect costs in China. In traditional cost accounting, it is often calculated according to output. Even if some equipment is not used, its depreciation is amortized in the product cost, which just covers up the truth of the actual cost of the product, so it is easy to be ignored and makes managers neglect management.

Don't blindly pursue big and advanced investment in fixed assets. On the premise of ensuring scientific rationality, the investment cost of fixed assets will be controlled within the minimum range, the share of fixed costs in the total cost will be reduced, and the contribution rate to profits will be increased. Achieve cost-driven investment scale and gain cost advantage.

Baidu Encyclopedia-Fixed Cost