Contribution Margin

Calculate contribution per unit and contribution margin for break-even analysis.

How this calculator works

Enter the values for first value, second value and review the units before calculating.

Formula / method

Contribution = price − variable cost; margin = contribution ÷ price × 100

Worked example

A $50 price and $30 variable cost give $20 contribution and 40% margin.

Assumptions and limitations

Fixed costs are excluded and price and variable cost share one unit basis.

The result does not account for sales mix, fixed costs or capacity constraints.