Contribution Margin Calculator — Calculate Profit Per Unit

Contribution Margin Calculator

Calculate contribution margin per unit, contribution margin ratio, and break-even point. Essential tool for business profitability analysis and pricing decisions.

Step 1: Price & Variable Costs

$100
$40

Understanding Contribution Margin

Contribution margin is the amount each unit contributes to covering fixed costs and generating profit. It’s calculated as: Selling Price – Variable Cost.

Step 2: Fixed Costs & Volume

Break-Even Analysis

The break-even point is where total revenue equals total costs (fixed + variable). Below this point, you operate at a loss; above it, you generate profit.

Contribution Margin Results

Summary
Industry Comparison
Break-Even Analysis

Contribution Margin Per Unit

$60.00
Based on $100 selling price and $40 variable cost
Contribution Margin Ratio
60%
Break-Even Point (Units)
834
Break-Even Revenue
$83,400
Expected Profit
$10,000

Industry Contribution Margin Comparison

Industry/Product Type Typical Margin Ratio Contribution Per $100 Sale Profitability Level

Break-Even Analysis Chart

Contribution Margin Formula

Contribution Margin = Selling Price – Variable Cost

Contribution Margin Ratio = (Selling Price – Variable Cost) ÷ Selling Price

Break-Even Point (Units) = Fixed Costs ÷ Contribution Margin Per Unit

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