Contribution Margin Calculator

Calculate contribution margin per unit, ratio, and break-even volume

Revenue received per unit sold before any discounts or allowances.
$
Total variable costs per unit: direct materials, direct labor, variable overhead, commissions, shipping.
$
Total fixed costs for the period: rent, salaries, insurance, depreciation, etc.
$
Number of units sold or projected in the period for total contribution margin calculation.
Desired profit to calculate units needed beyond break-even.
$

Results

Contribution Margin Per Unit-
Contribution Margin Ratio-%
Total Contribution Margin-
Break-Even Units-units
Break-Even Revenue-
Operating Income-
Units for Target Profit-units
References: Horngren, Datar and Rajan - Cost Accounting: A Managerial Emphasis (CVP Analysis); Garrison, Noreen and Brewer - Managerial Accounting.