Contribution Margin and Per-Product Break-Even Calculator

Contribution margin = what each sale leaves to cover fixed costs and create profit. Key for decide-which-product-to-push decisions.

Margen contribución unitario

$40,00

Ratio CM

40,00%

Break-even

250 unidades

$25.000,00

Utilidad a 500 unidades

$10.000,00

Cómo se calcula

CM unitario = precio − costo variable

BE unidades = costos fijos / CM unitario

Cómo usarla

  1. Price per unit. Selling price.
  2. Variable cost per unit. Materials, variable commission, freight per unit.
  3. Period fixed costs. Rent, salaries, software, fixed marketing.
  4. Expected units. Optional, for profit projection.

Preguntas frecuentes

vs gross margin?

Gross deducts total COGS. CM deducts only variable per unit. Gross is company; CM is per product.

CM ratio?

% of each sale left after variable cost. 40% ratio: USD 0.40 per USD sold covers fixed.

Which product to push?

Highest absolute CM total, not necessarily highest per-unit CM. Volume × per-unit CM.

Multiple products?

This covers 1 product. Multi-product needs weighted CM — future calc.

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