Contribution Margin Calculator
Calculate per-unit contribution margin and ratio analysis for pricing decisions.
Inputs
$
$
$
Results
CM Per Unit
$20
Total Contribution Margin$200,000
CM Ratio40%
Operating Income$100,000
Break-Even Units5,000
Break-Even Revenue$250,000
Margin of Safety50%
How to Use This Calculator
- Enter total revenue and units sold for the period.
- Input total variable costs (materials, direct labor, commissions).
- Enter fixed costs.
- Review contribution margin per unit, CM ratio, and break-even revenue.
- Use the CM ratio to project how much each additional dollar of revenue contributes toward covering fixed costs.
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