Contribution Margin Calculator
Last updated: October 15, 2026
Calculate contribution margin per unit, ratio, profit and break-even volume.
Total contribution margin
—
- Contribution margin per unit: —
- Contribution margin ratio: —
- Estimated operating profit: —
- Break-even units: —
On this page
Quick summary: Calculate contribution margin per unit, ratio, profit and break-even volume.
Read the complete guide
Updated reference sections in this guide are in English.
What this calculator estimates
Calculate contribution margin per unit, ratio, profit and break-even volume.
How to use it
Enter Selling price per unit ($); Variable cost per unit ($); Units sold; Fixed costs ($). Select Calculate to update the results.
How the calculation works
Contribution margin per unit equals selling price minus variable cost. Total margin multiplies that amount by units sold; fixed costs are then subtracted for estimated operating profit.
Worked example: starting scenario
| Selling price per unit ($) | 120 |
|---|---|
| Variable cost per unit ($) | 70 |
| Units sold | 5000 |
| Fixed costs ($) | 180000 |
| Total contribution margin | $250,000.00 |
|---|---|
| Contribution margin per unit | $50.00 |
| Contribution margin ratio | 41.67% |
| Estimated operating profit | $70,000.00 |
| Break-even units | 3,600 |
Important limitations
Classifying costs as fixed or variable can require judgment, and real prices, mix, discounts and capacity constraints may change results.