{"product_id":"contribution-margin","title":"Contribution Margin Calculator","description":"\u003cstyle\u003e\n.cmc-calculator {\n  --ink: #0f172a;\n  --muted: #475569;\n  --border: #e2e8f0;\n  --surface: #ffffff;\n  --tint: #f8fafc;\n  --primary: #1d4ed8;\n  --accent: #c2410c;\n  --accent-hover: #9a3412;\n  --chart-1: #1e40af;\n  --chart-2: #0d9488;\n  --chart-3: #7c3aed;\n  --chart-4: #be185d;\n  --chart-5: #334155;\n  width: 100%;\n  max-width: 1200px;\n  margin: 0 auto;\n  color: var(--ink);\n  background: var(--surface);\n  border: 1px solid var(--border);\n  border-radius: 8px;\n  box-shadow: 0 1px 2px rgba(15,23,42,.06);\n  font-family: -apple-system, BlinkMacSystemFont, \"Segoe UI\", Roboto, Arial, sans-serif;\n  font-size: 15px;\n  line-height: 1.55;\n  overflow-wrap: anywhere;\n}\n.cmc-calculator,\n.cmc-calculator *,\n.cmc-calculator *::before,\n.cmc-calculator *::after { box-sizing: border-box; }\n.cmc-calculator \u003e * { min-width: 0; }\n.cmc-calculator button,\n.cmc-calculator input,\n.cmc-calculator select { font: inherit; }\n.cmc-calculator button { cursor: pointer; }\n.cmc-calculator a { color: var(--primary); text-underline-offset: 2px; }\n.cmc-calculator a:hover { text-decoration-thickness: 2px; }\n.cmc-header {\n  display: grid;\n  gap: 16px;\n  padding: 24px;\n  background: var(--tint);\n  border-bottom: 1px solid var(--border);\n  border-radius: 8px 8px 0 0;\n}\n.cmc-header-copy,\n.cmc-summary-pills,\n.cmc-summary-pill,\n.cmc-toolbar,\n.cmc-workspace,\n.cmc-panel,\n.cmc-field-grid,\n.cmc-field,\n.cmc-control-wrap,\n.cmc-result-grid,\n.cmc-result-card,\n.cmc-breakdown,\n.cmc-chart-card,\n.cmc-chart-cluster,\n.cmc-chart-visual,\n.cmc-legend,\n.cmc-legend-row,\n.cmc-table-card,\n.cmc-table-overflow,\n.cmc-table-note,\n.cmc-education,\n.cmc-education-grid,\n.cmc-formula-box,\n.cmc-callout { min-width: 0; }\n.cmc-title { margin: 0; font-size: 24px; line-height: 1.25; font-weight: 700; letter-spacing: -.015em; }\n.cmc-subtitle { margin: 4px 0 0; color: var(--muted); max-width: 780px; }\n.cmc-summary-pills { display: flex; flex-wrap: wrap; gap: 8px; }\n.cmc-summary-pill {\n  display: inline-flex;\n  align-items: center;\n  gap: 8px;\n  min-height: 32px;\n  padding: 4px 10px;\n  border: 1px solid var(--border);\n  border-radius: 999px;\n  background: var(--surface);\n  color: var(--muted);\n  font-size: 13px;\n  font-weight: 500;\n  white-space: nowrap;\n}\n.cmc-summary-pill strong { color: var(--ink); font-variant-numeric: tabular-nums; }\n.cmc-toolbar { display: flex; flex-wrap: wrap; gap: 8px; padding: 16px 24px 0; }\n.cmc-button {\n  min-height: 44px;\n  border-radius: 6px;\n  border: 1px solid var(--border);\n  padding: 10px 16px;\n  background: var(--surface);\n  color: var(--ink);\n  font-weight: 650;\n  line-height: 1.2;\n}\n.cmc-button:hover { box-shadow: 0 2px 5px rgba(15,23,42,.12); }\n.cmc-button:focus-visible,\n.cmc-input:focus-visible,\n.cmc-select:focus-visible {\n  outline: 3px solid rgba(29,78,216,.35);\n  outline-offset: 2px;\n  border-color: var(--primary);\n}\n.cmc-download {\n  order: -1;\n  display: inline-flex;\n  align-items: center;\n  gap: 10px;\n  padding: 12px 18px;\n  border-color: var(--accent);\n  background: var(--accent);\n  color: #ffffff;\n  white-space: nowrap;\n}\n.cmc-download:hover { background: var(--accent-hover); border-color: var(--accent-hover); }\n.cmc-download:active { transform: translateY(1px); }\n.cmc-download-icon { width: 18px; height: 18px; flex: 0 0 18px; }\n.cmc-workspace { display: grid; grid-template-columns: minmax(0, 1fr) minmax(0, 1fr); gap: 16px; padding: 16px 24px 24px; }\n.cmc-panel { border: 1px solid var(--border); border-radius: 8px; background: var(--surface); padding: 20px; box-shadow: 0 1px 2px rgba(15,23,42,.04); }\n.cmc-section-title { margin: 0 0 16px; font-size: 18px; line-height: 1.35; font-weight: 650; }\n.cmc-field-grid { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 16px; }\n.cmc-field { display: flex; flex-direction: column; gap: 6px; }\n.cmc-label { display: block; font-size: 14px; line-height: 1.35; font-weight: 600; color: var(--ink); }\n.cmc-control-wrap { position: relative; }\n.cmc-input,\n.cmc-select {\n  width: 100%;\n  min-height: 44px;\n  border: 1px solid #cbd5e1;\n  border-radius: 6px;\n  background: var(--surface);\n  color: var(--ink);\n  padding: 10px 12px;\n  font-size: 15px;\n  line-height: 1.25;\n}\n.cmc-input.cmc-has-prefix { padding-left: 30px; }\n.cmc-prefix {\n  position: absolute;\n  left: 12px;\n  top: 50%;\n  transform: translateY(-50%);\n  color: var(--muted);\n  pointer-events: none;\n  font-weight: 600;\n}\n.cmc-helper { min-height: 40px; margin: 0; color: var(--muted); font-size: 13px; line-height: 1.45; font-weight: 500; }\n.cmc-error { min-height: 19px; margin: 0; color: #b91c1c; font-size: 13px; line-height: 1.45; font-weight: 600; }\n.cmc-input.cmc-invalid { border-color: #b91c1c; box-shadow: 0 0 0 1px #b91c1c; }\n.cmc-primary-result { padding: 16px; border-left: 4px solid var(--primary); border-radius: 6px; background: #eff6ff; }\n.cmc-primary-label { display: block; color: var(--muted); font-size: 13px; font-weight: 600; }\n.cmc-primary-value { display: block; margin-top: 4px; font-size: 30px; line-height: 1.2; font-weight: 700; font-variant-numeric: tabular-nums; }\n.cmc-primary-note { margin: 8px 0 0; color: var(--muted); font-size: 13px; font-weight: 500; }\n.cmc-result-grid { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 12px; margin-top: 16px; }\n.cmc-result-card { padding: 12px; border: 1px solid var(--border); border-radius: 6px; background: var(--tint); }\n.cmc-result-card span { display: block; color: var(--muted); font-size: 13px; font-weight: 600; }\n.cmc-result-card strong { display: block; margin-top: 4px; font-size: 20px; line-height: 1.25; font-weight: 700; font-variant-numeric: tabular-nums; }\n.cmc-status { margin: 16px 0 0; padding: 10px 12px; border: 1px solid var(--border); border-radius: 6px; background: var(--tint); color: var(--muted); font-size: 13px; font-weight: 600; }\n.cmc-status[data-tone=\"positive\"] { border-color: #99f6e4; background: #f0fdfa; color: #115e59; }\n.cmc-status[data-tone=\"negative\"] { border-color: #fecaca; background: #fef2f2; color: #991b1b; }\n.cmc-breakdown { padding: 0 24px 24px; }\n.cmc-chart-card { border: 1px solid var(--border); border-radius: 8px; background: var(--surface); padding: 20px; }\n.cmc-chart-heading { margin: 0; font-size: 18px; line-height: 1.35; font-weight: 650; }\n.cmc-chart-intro { margin: 4px 0 0; color: var(--muted); font-size: 13px; font-weight: 500; }\n.cmc-chart-cluster { display: grid; grid-template-columns: minmax(240px, 320px) max-content; justify-content: center; align-items: center; gap: 24px; margin-top: 20px; }\n.cmc-chart-visual { display: grid; place-items: center; width: min(100%, 320px); aspect-ratio: 1; margin: 0 auto; }\n.cmc-chart-svg { display: block; width: 100%; height: 100%; max-width: 320px; max-height: 320px; }\n.cmc-chart-empty { display: none; width: 100%; padding: 16px; border: 1px dashed #cbd5e1; border-radius: 6px; background: var(--tint); color: var(--muted); text-align: center; font-size: 13px; font-weight: 600; }\n.cmc-chart-empty.cmc-show { display: block; }\n.cmc-legend { display: grid; gap: 10px; align-content: center; }\n.cmc-legend-row { display: grid; grid-template-columns: 12px minmax(100px, max-content) max-content max-content; align-items: center; gap: 10px; font-size: 13px; font-weight: 500; }\n.cmc-swatch { width: 12px; height: 12px; border-radius: 3px; }\n.cmc-legend-name { color: var(--ink); }\n.cmc-legend-value,\n.cmc-legend-percent { color: var(--muted); font-variant-numeric: tabular-nums; white-space: nowrap; }\n.cmc-chart-summary { margin-top: 16px; }\n.cmc-chart-summary table { min-width: 520px; }\n.cmc-chart-callout { margin-top: 16px; padding: 10px 12px; border: 1px solid var(--border); border-radius: 6px; background: var(--tint); color: var(--muted); font-size: 13px; font-weight: 500; }\n.cmc-safe-stack .cmc-chart-cluster { grid-template-columns: minmax(0, 320px); justify-items: center; row-gap: 20px; }\n.cmc-safe-stack .cmc-legend { width: 100%; max-width: 520px; }\n.cmc-table-card { margin: 0 24px 24px; border: 1px solid var(--border); border-radius: 8px; background: var(--surface); padding: 20px; }\n.cmc-table-heading { margin: 0; font-size: 18px; line-height: 1.35; font-weight: 650; }\n.cmc-table-intro { margin: 4px 0 16px; color: var(--muted); font-size: 13px; font-weight: 500; }\n.cmc-table-overflow { width: 100%; overflow-x: auto; border: 1px solid var(--border); border-radius: 6px; }\n.cmc-table { width: 100%; min-width: 760px; border-collapse: collapse; font-size: 13px; font-variant-numeric: tabular-nums; }\n.cmc-table th,\n.cmc-table td { padding: 10px 12px; border-bottom: 1px solid var(--border); text-align: right; white-space: nowrap; }\n.cmc-table th { background: var(--tint); color: var(--ink); font-weight: 650; }\n.cmc-table th:first-child,\n.cmc-table td:first-child { text-align: left; }\n.cmc-table tbody tr:last-child td { border-bottom: 0; }\n.cmc-table tbody tr:hover td { background: #f8fafc; }\n.cmc-table-note { margin-top: 16px; padding: 10px 12px; border: 1px solid var(--border); border-radius: 6px; background: var(--tint); color: var(--muted); font-size: 13px; font-weight: 500; }\n.cmc-safe-table-stack .cmc-table-note { margin-top: 20px; }\n.cmc-education { padding: 24px; border-top: 1px solid var(--border); background: var(--tint); border-radius: 0 0 8px 8px; }\n.cmc-education h2 { margin: 0 0 16px; font-size: 24px; line-height: 1.3; font-weight: 700; }\n.cmc-education h3 { margin: 24px 0 8px; font-size: 18px; line-height: 1.35; font-weight: 650; }\n.cmc-education p { margin: 0 0 12px; color: #334155; }\n.cmc-education ul { margin: 8px 0 16px; padding-left: 22px; color: #334155; }\n.cmc-education li { margin: 6px 0; }\n.cmc-education-grid { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 16px; }\n.cmc-formula-box,\n.cmc-callout { padding: 16px; border: 1px solid var(--border); border-radius: 6px; background: var(--surface); }\n.cmc-formula-box strong { display: block; margin-bottom: 6px; }\n.cmc-formula { font-family: ui-monospace, SFMono-Regular, Menlo, Consolas, monospace; font-size: 14px; color: var(--ink); }\n.cmc-sr-only { position: absolute; width: 1px; height: 1px; padding: 0; margin: -1px; overflow: hidden; clip: rect(0,0,0,0); white-space: nowrap; border: 0; }\n@media (max-width: 899px) {\n  .cmc-workspace { grid-template-columns: minmax(0, 1fr); }\n}\n@media (max-width: 639px) {\n  .cmc-header { padding: 20px 16px; }\n  .cmc-toolbar { padding: 16px 16px 0; }\n  .cmc-workspace { padding: 16px; }\n  .cmc-breakdown { padding: 0 16px 16px; }\n  .cmc-table-card { margin: 0 16px 16px; }\n  .cmc-education { padding: 20px 16px; }\n  .cmc-panel,\n  .cmc-chart-card,\n  .cmc-table-card { padding: 16px; }\n  .cmc-field-grid,\n  .cmc-result-grid,\n  .cmc-education-grid { grid-template-columns: minmax(0, 1fr); }\n  .cmc-chart-cluster { grid-template-columns: minmax(0, 320px); justify-items: center; row-gap: 20px; }\n  .cmc-legend { width: 100%; max-width: 520px; }\n  .cmc-legend-row { grid-template-columns: 12px minmax(88px, max-content) max-content max-content; gap: 8px; }\n  .cmc-download { flex: 1 1 auto; justify-content: center; }\n  .cmc-button:not(.cmc-download) { flex: 0 1 auto; }\n}\n@media (max-width: 359px) {\n  .cmc-summary-pill { white-space: normal; }\n  .cmc-toolbar { gap: 8px; }\n  .cmc-download { width: 100%; }\n  .cmc-legend-row { grid-template-columns: 12px minmax(0, 1fr) max-content; }\n  .cmc-legend-percent { grid-column: 2 \/ 4; padding-left: 0; }\n}\n\u003c\/style\u003e\n\u003cdiv class=\"cmc-calculator\" data-calculator-root\u003e\n  \u003csection class=\"cmc-header\" aria-labelledby=\"cmc-title\"\u003e\n    \u003cdiv class=\"cmc-header-copy\"\u003e\n      \u003ch2 class=\"cmc-title\" id=\"cmc-title\"\u003eContribution Margin Calculator\u003c\/h2\u003e\n      \u003cp class=\"cmc-subtitle\"\u003eMeasure how much revenue remains after variable costs, how much each unit contributes, and whether current sales cover fixed costs.\u003c\/p\u003e\n    \u003c\/div\u003e\n    \u003cdiv class=\"cmc-summary-pills\" aria-label=\"Live summary\"\u003e\n      \u003cspan class=\"cmc-summary-pill\"\u003ePer unit \u003cstrong data-cmc-pill-unit\u003e$4.00\u003c\/strong\u003e\u003c\/span\u003e\n      \u003cspan class=\"cmc-summary-pill\"\u003eCM ratio \u003cstrong data-cmc-pill-ratio\u003e33.33%\u003c\/strong\u003e\u003c\/span\u003e\n      \u003cspan class=\"cmc-summary-pill\"\u003eBreak-even \u003cstrong data-cmc-pill-break-even\u003e0 units\u003c\/strong\u003e\u003c\/span\u003e\n      \u003cspan class=\"cmc-summary-pill\"\u003eProfit status \u003cstrong data-cmc-pill-status\u003eProfitable\u003c\/strong\u003e\u003c\/span\u003e\n    \u003c\/div\u003e\n  \u003c\/section\u003e\n\n  \u003cdiv class=\"cmc-toolbar\" aria-label=\"Calculator actions\"\u003e\n    \u003cbutton class=\"cmc-button cmc-download\" type=\"button\" data-cmc-download\u003e\n      \u003csvg class=\"cmc-download-icon\" viewbox=\"0 0 24 24\" aria-hidden=\"true\"\u003e\u003cpath fill=\"currentColor\" d=\"M5 20h14v-2H5v2Zm7-18v10.17l3.59-3.58L17 10l-5 5-5-5 1.41-1.41L11 12.17V2h1Z\"\u003e\u003c\/path\u003e\u003c\/svg\u003e\n      \u003cspan\u003eDownload Excel\u003c\/span\u003e\n    \u003c\/button\u003e\n    \u003cbutton class=\"cmc-button\" type=\"button\" data-cmc-reset\u003eReset\u003c\/button\u003e\n  \u003c\/div\u003e\n\n  \u003csection class=\"cmc-workspace\" aria-label=\"Contribution margin workspace\"\u003e\n    \u003cdiv class=\"cmc-panel\"\u003e\n      \u003ch3 class=\"cmc-section-title\"\u003eInputs\u003c\/h3\u003e\n      \u003cdiv class=\"cmc-field-grid\"\u003e\n        \u003cdiv class=\"cmc-field\"\u003e\n          \u003clabel class=\"cmc-label\" for=\"cmc-price\"\u003eSelling price per unit\u003c\/label\u003e\n          \u003cdiv class=\"cmc-control-wrap\"\u003e\n\u003cspan class=\"cmc-prefix\" aria-hidden=\"true\"\u003e$\u003c\/span\u003e\u003cinput class=\"cmc-input cmc-has-prefix\" id=\"cmc-price\" data-cmc-input=\"price\" inputmode=\"decimal\" autocomplete=\"off\" value=\"12.00\" aria-describedby=\"cmc-price-help cmc-price-error\"\u003e\n\u003c\/div\u003e\n          \u003cp class=\"cmc-helper\" id=\"cmc-price-help\"\u003eRevenue received for one unit before costs.\u003c\/p\u003e\n          \u003cp class=\"cmc-error\" id=\"cmc-price-error\" data-cmc-error=\"price\" aria-live=\"polite\"\u003e\u003c\/p\u003e\n        \u003c\/div\u003e\n        \u003cdiv class=\"cmc-field\"\u003e\n          \u003clabel class=\"cmc-label\" for=\"cmc-variable-cost\"\u003eVariable cost per unit\u003c\/label\u003e\n          \u003cdiv class=\"cmc-control-wrap\"\u003e\n\u003cspan class=\"cmc-prefix\" aria-hidden=\"true\"\u003e$\u003c\/span\u003e\u003cinput class=\"cmc-input cmc-has-prefix\" id=\"cmc-variable-cost\" data-cmc-input=\"variableCost\" inputmode=\"decimal\" autocomplete=\"off\" value=\"8.00\" aria-describedby=\"cmc-variable-help cmc-variable-error\"\u003e\n\u003c\/div\u003e\n          \u003cp class=\"cmc-helper\" id=\"cmc-variable-help\"\u003eCost that rises with each additional unit sold.\u003c\/p\u003e\n          \u003cp class=\"cmc-error\" id=\"cmc-variable-error\" data-cmc-error=\"variableCost\" aria-live=\"polite\"\u003e\u003c\/p\u003e\n        \u003c\/div\u003e\n        \u003cdiv class=\"cmc-field\"\u003e\n          \u003clabel class=\"cmc-label\" for=\"cmc-units\"\u003eNumber of units\u003c\/label\u003e\n          \u003cdiv class=\"cmc-control-wrap\"\u003e\u003cinput class=\"cmc-input\" id=\"cmc-units\" data-cmc-input=\"units\" inputmode=\"numeric\" autocomplete=\"off\" value=\"100,000\" aria-describedby=\"cmc-units-help cmc-units-error\"\u003e\u003c\/div\u003e\n          \u003cp class=\"cmc-helper\" id=\"cmc-units-help\"\u003eUnits expected to be sold in the same period as fixed costs.\u003c\/p\u003e\n          \u003cp class=\"cmc-error\" id=\"cmc-units-error\" data-cmc-error=\"units\" aria-live=\"polite\"\u003e\u003c\/p\u003e\n        \u003c\/div\u003e\n        \u003cdiv class=\"cmc-field\"\u003e\n          \u003clabel class=\"cmc-label\" for=\"cmc-fixed-costs\"\u003eFixed costs\u003c\/label\u003e\n          \u003cdiv class=\"cmc-control-wrap\"\u003e\n\u003cspan class=\"cmc-prefix\" aria-hidden=\"true\"\u003e$\u003c\/span\u003e\u003cinput class=\"cmc-input cmc-has-prefix\" id=\"cmc-fixed-costs\" data-cmc-input=\"fixedCosts\" inputmode=\"decimal\" autocomplete=\"off\" value=\"0.00\" aria-describedby=\"cmc-fixed-help cmc-fixed-error\"\u003e\n\u003c\/div\u003e\n          \u003cp class=\"cmc-helper\" id=\"cmc-fixed-help\"\u003ePeriod costs that do not change directly with sales volume.\u003c\/p\u003e\n          \u003cp class=\"cmc-error\" id=\"cmc-fixed-error\" data-cmc-error=\"fixedCosts\" aria-live=\"polite\"\u003e\u003c\/p\u003e\n        \u003c\/div\u003e\n      \u003c\/div\u003e\n    \u003c\/div\u003e\n\n    \u003cdiv class=\"cmc-panel\"\u003e\n      \u003ch3 class=\"cmc-section-title\"\u003eLive results\u003c\/h3\u003e\n      \u003cdiv class=\"cmc-primary-result\" aria-live=\"polite\" aria-atomic=\"true\"\u003e\n        \u003cspan class=\"cmc-primary-label\"\u003eTotal contribution margin\u003c\/span\u003e\n        \u003cstrong class=\"cmc-primary-value\" data-cmc-output=\"contributionMargin\"\u003e$400,000.00\u003c\/strong\u003e\n        \u003cp class=\"cmc-primary-note\" data-cmc-primary-note\u003eRevenue remaining after all variable costs.\u003c\/p\u003e\n      \u003c\/div\u003e\n      \u003cdiv class=\"cmc-result-grid\"\u003e\n        \u003cdiv class=\"cmc-result-card\"\u003e\n\u003cspan\u003eContribution margin ratio\u003c\/span\u003e\u003cstrong data-cmc-output=\"ratio\"\u003e33.33%\u003c\/strong\u003e\n\u003c\/div\u003e\n        \u003cdiv class=\"cmc-result-card\"\u003e\n\u003cspan\u003eProfit generated\u003c\/span\u003e\u003cstrong data-cmc-output=\"profit\"\u003e$400,000.00\u003c\/strong\u003e\n\u003c\/div\u003e\n        \u003cdiv class=\"cmc-result-card\"\u003e\n\u003cspan\u003eRevenue\u003c\/span\u003e\u003cstrong data-cmc-output=\"revenue\"\u003e$1,200,000.00\u003c\/strong\u003e\n\u003c\/div\u003e\n        \u003cdiv class=\"cmc-result-card\"\u003e\n\u003cspan\u003eTotal variable costs\u003c\/span\u003e\u003cstrong data-cmc-output=\"totalVariableCosts\"\u003e$800,000.00\u003c\/strong\u003e\n\u003c\/div\u003e\n        \u003cdiv class=\"cmc-result-card\"\u003e\n\u003cspan\u003eContribution per unit\u003c\/span\u003e\u003cstrong data-cmc-output=\"unitContribution\"\u003e$4.00\u003c\/strong\u003e\n\u003c\/div\u003e\n        \u003cdiv class=\"cmc-result-card\"\u003e\n\u003cspan\u003eBreak-even units\u003c\/span\u003e\u003cstrong data-cmc-output=\"breakEvenUnits\"\u003e0\u003c\/strong\u003e\n\u003c\/div\u003e\n      \u003c\/div\u003e\n      \u003cp class=\"cmc-status\" data-cmc-status data-tone=\"positive\"\u003eCurrent volume covers fixed costs and produces an operating profit.\u003c\/p\u003e\n    \u003c\/div\u003e\n  \u003c\/section\u003e\n\n  \u003csection class=\"cmc-breakdown\" aria-labelledby=\"cmc-breakdown-title\"\u003e\n    \u003cdiv class=\"cmc-chart-card\" data-cmc-chart-card\u003e\n      \u003ch3 class=\"cmc-chart-heading\" id=\"cmc-breakdown-title\"\u003eRevenue allocation\u003c\/h3\u003e\n      \u003cp class=\"cmc-chart-intro\" data-cmc-chart-intro\u003eSee how current revenue is absorbed by variable costs, fixed costs, and operating profit.\u003c\/p\u003e\n      \u003cdiv class=\"cmc-chart-cluster\"\u003e\n        \u003cdiv class=\"cmc-chart-visual\" data-cmc-chart-visual\u003e\n          \u003csvg class=\"cmc-chart-svg\" data-cmc-chart-svg viewbox=\"0 0 320 320\" role=\"img\" aria-label=\"Revenue allocation donut chart\"\u003e\u003c\/svg\u003e\n          \u003cdiv class=\"cmc-chart-empty\" data-cmc-chart-empty\u003eEnter values above to see the breakdown.\u003c\/div\u003e\n        \u003c\/div\u003e\n        \u003cdiv class=\"cmc-legend\" data-cmc-legend aria-label=\"Revenue allocation legend\"\u003e\u003c\/div\u003e\n      \u003c\/div\u003e\n      \u003cdiv class=\"cmc-table-overflow cmc-chart-summary\" data-cmc-chart-summary-wrap\u003e\n        \u003ctable class=\"cmc-table\" aria-label=\"Revenue allocation data\"\u003e\n          \u003cthead\u003e\u003ctr\u003e\n\u003cth\u003eCategory\u003c\/th\u003e\n\u003cth\u003eAmount\u003c\/th\u003e\n\u003cth\u003eShare of represented total\u003c\/th\u003e\n\u003c\/tr\u003e\u003c\/thead\u003e\n          \u003ctbody data-cmc-chart-summary\u003e\u003c\/tbody\u003e\n        \u003c\/table\u003e\n      \u003c\/div\u003e\n      \u003cdiv class=\"cmc-chart-callout\" data-cmc-chart-caption\u003eAt the current assumptions, 33.33% of each sales dollar is available to cover fixed costs and profit.\u003c\/div\u003e\n      \u003cp class=\"cmc-sr-only\" data-cmc-chart-aria\u003e\u003c\/p\u003e\n    \u003c\/div\u003e\n  \u003c\/section\u003e\n\n  \u003csection class=\"cmc-table-card\" data-cmc-table-card aria-labelledby=\"cmc-sensitivity-title\"\u003e\n    \u003ch3 class=\"cmc-table-heading\" id=\"cmc-sensitivity-title\"\u003eVolume sensitivity\u003c\/h3\u003e\n    \u003cp class=\"cmc-table-intro\"\u003eCompare revenue, contribution margin, and profit at several sales-volume levels while holding unit economics constant.\u003c\/p\u003e\n    \u003cdiv class=\"cmc-table-overflow\" data-cmc-table-wrap\u003e\n      \u003ctable class=\"cmc-table\" aria-label=\"Volume sensitivity table\"\u003e\n        \u003cthead\u003e\u003ctr\u003e\n\u003cth\u003eVolume level\u003c\/th\u003e\n\u003cth\u003eUnits\u003c\/th\u003e\n\u003cth\u003eRevenue\u003c\/th\u003e\n\u003cth\u003eVariable costs\u003c\/th\u003e\n\u003cth\u003eContribution margin\u003c\/th\u003e\n\u003cth\u003eProfit\u003c\/th\u003e\n\u003c\/tr\u003e\u003c\/thead\u003e\n        \u003ctbody data-cmc-sensitivity-body\u003e\u003c\/tbody\u003e\n      \u003c\/table\u003e\n    \u003c\/div\u003e\n    \u003cdiv class=\"cmc-table-note\" data-cmc-table-note\u003eRows use the same selling price, variable cost per unit, and fixed costs entered above. This is a linear cost-volume-profit view, not a demand forecast.\u003c\/div\u003e\n  \u003c\/section\u003e\n\n  \u003csection class=\"cmc-education\" aria-labelledby=\"cmc-guide-title\"\u003e\n    \u003ch2 id=\"cmc-guide-title\"\u003eHow to use contribution margin for pricing and planning\u003c\/h2\u003e\n    \u003cp\u003eThis calculator estimates the revenue left after variable costs and shows how that amount covers fixed costs and then becomes operating profit. It is designed for a single product, service, order type, or blended average unit. The initial example uses a $12 selling price, an $8 variable cost, and 100,000 units, which produces a $400,000 contribution margin and a 33.33% contribution margin ratio.\u003c\/p\u003e\n\n    \u003cdiv class=\"cmc-education-grid\"\u003e\n      \u003cdiv class=\"cmc-formula-box\"\u003e\n        \u003cstrong\u003eCore formulas\u003c\/strong\u003e\n        \u003cdiv class=\"cmc-formula\"\u003eContribution per unit = Price − Variable cost per unit\u003c\/div\u003e\n        \u003cdiv class=\"cmc-formula\"\u003eTotal contribution margin = Contribution per unit × Units\u003c\/div\u003e\n        \u003cdiv class=\"cmc-formula\"\u003eCM ratio = Total contribution margin ÷ Revenue\u003c\/div\u003e\n        \u003cdiv class=\"cmc-formula\"\u003eProfit = Total contribution margin − Fixed costs\u003c\/div\u003e\n      \u003c\/div\u003e\n      \u003cdiv class=\"cmc-callout\"\u003e\n        \u003cstrong\u003eModel boundary\u003c\/strong\u003e\n        \u003cp\u003eThe calculation assumes price and variable cost per unit remain constant across the selected volume. Real businesses may face discounts, capacity steps, overtime, waste, or other nonlinear effects.\u003c\/p\u003e\n      \u003c\/div\u003e\n    \u003c\/div\u003e\n\n    \u003ch3\u003eWhat each input means\u003c\/h3\u003e\n    \u003cp\u003e\u003cstrong\u003eSelling price per unit\u003c\/strong\u003e is the amount of revenue earned from one unit before any costs are deducted. Use the net price actually retained by the business, excluding sales taxes collected for a government and excluding pass-through amounts that are not revenue. A higher price increases contribution per unit, the contribution margin ratio, total contribution, and profit when volume and costs stay unchanged. A common mistake is using a list price even though most sales receive discounts.\u003c\/p\u003e\n    \u003cp\u003e\u003cstrong\u003eVariable cost per unit\u003c\/strong\u003e includes costs that change with each additional sale. Depending on the business, that can include materials, packaging, transaction fees, sales commissions, shipping paid by the seller, per-order fulfillment, usage-based hosting, and directly variable labor. Include only costs that move with volume in the relevant range. Raising this input reduces every contribution and profit result dollar for dollar per unit. If variable cost equals selling price, the contribution margin is zero; if it exceeds price, each additional unit deepens the loss.\u003c\/p\u003e\n    \u003cp\u003e\u003cstrong\u003eNumber of units\u003c\/strong\u003e is the quantity sold during the same period used for fixed costs. It may represent products, subscriptions, billable jobs, orders, customer-months, or another consistent activity unit. Higher volume multiplies both revenue and variable costs. When contribution per unit is positive, additional units increase total contribution and profit. When contribution per unit is negative, additional units reduce profit. Do not mix annual units with monthly fixed costs.\u003c\/p\u003e\n    \u003cp\u003e\u003cstrong\u003eFixed costs\u003c\/strong\u003e are period costs that generally do not change directly with each unit sold, such as base rent, salaried management, core software subscriptions, insurance, and recurring administrative expenses. Fixed costs do not affect contribution margin itself; they are deducted afterward to calculate profit. Set this field to zero when you only need contribution margin. For break-even analysis, enter the fixed costs for the same period as the unit forecast.\u003c\/p\u003e\n\n    \u003ch3\u003eHow to read every result\u003c\/h3\u003e\n    \u003cp\u003e\u003cstrong\u003eTotal contribution margin\u003c\/strong\u003e is revenue minus total variable costs. It is the pool available to cover fixed costs and then profit. A high positive value is useful only in relation to the scale of the business and its fixed-cost burden. A zero result means sales cover variable costs but contribute nothing to overhead. A negative result means the unit economics are unfavorable.\u003c\/p\u003e\n    \u003cp\u003e\u003cstrong\u003eContribution margin ratio\u003c\/strong\u003e expresses contribution margin as a share of revenue. A 33.33% ratio means roughly 33 cents of each sales dollar remain after variable costs. This percentage makes products with different prices easier to compare, although volume, capacity, risk, and fixed-resource usage still matter. More background is available from \u003ca href=\"https:\/\/www.investopedia.com\/terms\/c\/contributionmargin.asp\" target=\"_blank\" rel=\"noopener noreferrer\"\u003eInvestopedia’s contribution margin overview\u003c\/a\u003e and the \u003ca href=\"https:\/\/hbr.org\/2017\/10\/contribution-margin-what-it-is-how-to-calculate-it-and-why-you-need-it\" target=\"_blank\" rel=\"noopener noreferrer\"\u003eHarvard Business Review explanation\u003c\/a\u003e.\u003c\/p\u003e\n    \u003cp\u003e\u003cstrong\u003eProfit generated\u003c\/strong\u003e subtracts fixed costs from total contribution margin. Positive profit indicates the selected sales volume covers both variable and fixed costs under the model. A loss does not necessarily mean every sale is bad: when contribution per unit is positive, each sale still helps absorb fixed costs. However, the business has not yet reached sufficient total contribution.\u003c\/p\u003e\n    \u003cp\u003e\u003cstrong\u003eRevenue\u003c\/strong\u003e equals selling price multiplied by units. \u003cstrong\u003eTotal variable costs\u003c\/strong\u003e equal variable cost per unit multiplied by units. These two values cross-foot to contribution margin: revenue minus variable costs must equal total contribution. \u003cstrong\u003eContribution per unit\u003c\/strong\u003e shows the incremental amount one additional unit contributes before fixed costs. \u003cstrong\u003eBreak-even units\u003c\/strong\u003e divide fixed costs by contribution per unit and round up to the next whole unit. When contribution per unit is zero or negative, break-even cannot be reached by selling more units under the same assumptions.\u003c\/p\u003e\n\n    \u003ch3\u003eInterpreting the chart and sensitivity table\u003c\/h3\u003e\n    \u003cp\u003eThe revenue allocation donut uses current-state data only. It first shows the revenue absorbed by variable costs. Any positive contribution is then split between fixed costs covered and operating profit. If contribution is not enough to cover all fixed costs, the caption reports the uncovered amount. The chart is intentionally hidden when the current values cannot form a meaningful positive allocation, such as an empty state or variable costs greater than revenue.\u003c\/p\u003e\n    \u003cp\u003eThe volume sensitivity table holds price, unit variable cost, and fixed costs constant while changing units from zero to 150% of the current level. It illustrates operating leverage: once fixed costs are covered, every additional unit adds the full contribution per unit to profit. The table should not be treated as a demand forecast. Pricing changes can alter unit volume, and higher output may trigger capacity expansions or step-fixed costs.\u003c\/p\u003e\n\n    \u003ch3\u003ePractical uses, tradeoffs, and common mistakes\u003c\/h3\u003e\n    \u003cul\u003e\n      \u003cli\u003eTest whether a discount preserves positive contribution after commissions, payment fees, shipping, and fulfillment.\u003c\/li\u003e\n      \u003cli\u003eEstimate break-even volume before adding a new fixed monthly expense or hiring a salaried employee.\u003c\/li\u003e\n      \u003cli\u003eCompare products using both contribution dollars and contribution ratio; one product may have a lower percentage but generate more total contribution.\u003c\/li\u003e\n      \u003cli\u003eAvoid confusing contribution margin with gross margin or net profit. The classifications depend on which costs genuinely vary with the activity unit.\u003c\/li\u003e\n      \u003cli\u003eRevisit assumptions when volume moves outside the relevant range. Supplier tiers, overtime, spoilage, returns, and capacity constraints can change unit economics.\u003c\/li\u003e\n    \u003c\/ul\u003e\n    \u003cp\u003eFor a broader treatment of cost-volume-profit relationships, see \u003ca href=\"https:\/\/biz.libretexts.org\/Bookshelves\/Accounting\/Managerial_Accounting\" target=\"_blank\" rel=\"noopener noreferrer\"\u003eLibreTexts managerial accounting resources\u003c\/a\u003e. The U.S. Small Business Administration also provides general guidance on \u003ca href=\"https:\/\/www.sba.gov\/business-guide\/manage-your-business\/manage-your-finances\" target=\"_blank\" rel=\"noopener noreferrer\"\u003emanaging business finances\u003c\/a\u003e. These resources are educational; the calculator does not provide individualized accounting, tax, legal, or investment advice.\u003c\/p\u003e\n  \u003c\/section\u003e\n\u003c\/div\u003e","brand":"FinancialModelsLab","offers":[{"title":"Default Title","offer_id":49909484159219,"sku":"contribution-margin","price":0.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0522\/6191\/2762\/files\/contribution-margin.webp?v=1783935436","url":"https:\/\/financialmodelslab.com\/products\/contribution-margin","provider":"Financial Models Lab","version":"1.0","type":"link"}