FreeByte

Contribution margin calculator

What each sale contributes to overhead.

Built and reviewed by Dovanic, Founder and editor, FreeByteLast reviewed: 2026-08-18
$
$
$

Contribution per unit

$52

Units to break even

423

With these inputs, contribution per unit comes to $52. Units to break even works out to 423.

Contribution margin ratio
43.3%
Revenue to break even
$50,769

What moves the number · Contribution per unit

Input−10%Now+10%
Price$40$52$64
Variable cost$58.8$52$45.2

Solve for an input

Whatmakesequal

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What each sale contributes to overhead.

A worked example

Starting figures

Price
$120
Variable cost
$68
Fixed costs
$22,000

What it returns

Contribution per unit
$52
Units to break even
423
Contribution margin ratio
43.3%
Revenue to break even
$50,769

How to read the results

With the defaults above, contribution per unit works out at $52.

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