Free Contribution Margin Calculator

Calculate contribution margin ratio and per-unit contribution margin. Understand how much each unit sold contributes to covering fixed costs.

USD
USD

Contribution Margin Ratio

60.00%

Contribution Margin Per Unit$60.00
Variable Cost Ratio40.00%

Contribution Margin Ratio vs Selling Price Per Unit

How to Calculate Contribution Margin

Formula

Contribution Margin Ratio = [(Price - Variable Cost) / Price] x 100 Contribution Margin Per Unit = Price - Variable Cost

Contribution margin tells you how much each unit sold contributes to covering fixed costs and generating profit. It is essential for break-even analysis and pricing decisions.

Example Calculation

A product sells for $100 with a variable cost of $40 per unit.

  1. 01Contribution margin per unit = $100 - $40 = $60
  2. 02Contribution margin ratio = ($60 / $100) x 100 = 60%
  3. 03Variable cost ratio = ($40 / $100) x 100 = 40%

Frequently Asked Questions

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