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Contribution Margin Per Unit Calculator

Revenue left after variable costs to cover fixed costs and profit.

Computes the contribution margin per unit (CM = selling price − variable cost per unit) and the contribution margin ratio (CM / selling price × 100%).

Dr. Helena Ortiz By Dr. Helena Ortiz
Published Last reviewed 1 min read

Inputs

$
$

Results

Enter values and click Calculate to see results.
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How to use this calculator

  1. Fill in the inputs above using the units you already have.
  2. Values update automatically as you type — no submit button needed.
  3. Hover any result row for the underlying formula and intermediate values.

Formula

CM = SP − VC; CM ratio = CM / SP × 100

In depth

Computes the contribution margin per unit (CM = selling price − variable cost per unit) and the contribution margin ratio (CM / selling price × 100%).