Contribution Margin Analysis | Financial Calculator

Product Setup

Selling Price per Unit ($)

Units Sold How many units you sold or plan to sell.

Max Capacity (units, optional) Leave blank if no capacity constraint.

Variable Costs (per unit)

Add each variable cost line item. Check "COGS" if it should be included in Gross Profit calculation.

Fixed Costs (total per period)

Products

Add each product. Sales mix % must sum to 100%.

Shared Fixed Costs (total per period)

Capacity Constraint (Optional)

Enable to rank products by CM per unit of constrained resource (e.g. machine hours, labor hours).

Bundle Results

Weighted CM per Unit —

Weighted CM Ratio —

Total Fixed Costs —

Breakeven (Bundle Units) —

Breakeven (Revenue) —

Total Operating Income —

Per-Product Breakdown

Product	Price	VC/Unit	CM/Unit	CM Ratio	Sales Mix	BE Units (A)	BE Units (B)	CM/Resource Unit	Rank

Optimal Product Mix (Constraint Ranking)

Rank	Product	CM/Unit	CM/Resource Unit	Resource Units Required	Max Units (Capacity)	Units to Produce	Total CM

What-If Analysis

Adjust sliders to see how changes affect contribution margin, breakeven, and operating income. Based on Single Product inputs — calculate that tab first.

⚠️ Calculate the Single Product tab first to enable sensitivity analysis.

Operating Income Sensitivity Matrix

Operating income at different combinations of price and volume adjustments.

Degree of Operating Leverage (DOL)

Uses your Single Product inputs. Calculate Single Product first.

⚠️ Calculate the Single Product tab first to enable operating leverage analysis.

Low Fixed Cost Scenario (FC multiplier) Example: 0.6 means 60% of your baseline fixed costs.

High Fixed Cost Scenario (FC multiplier) Example: 1.4 means 140% of your baseline fixed costs.

Low Fixed Cost Scenario (VC multiplier) Keep total cost structure realistic: lower FC often implies higher VC.

High Fixed Cost Scenario (VC multiplier)

Class Mode (FC & VC per unit)

Lock to multipliers

When locked, edit multipliers and the tool shows the implied Fixed Costs and Variable Cost per unit. When unlocked, edit Fixed Costs / VC per unit and the tool computes the implied multipliers.

Baseline Price —

Baseline VC / Unit —

Baseline Fixed Costs —

Scenario A Name

Scenario B Name

Scenario A — Fixed Costs ($)

Scenario A — Variable Cost per Unit ($)

Scenario B — Fixed Costs ($)

Scenario B — Variable Cost per Unit ($)

Scenario A — FC multiplier —

Scenario A — VC multiplier —

Scenario A — Breakeven units —

Scenario B — FC multiplier —

Scenario B — VC multiplier —

Scenario B — Breakeven units —

📊 Contribution Margin Analysis

Product Setup

Variable Costs (per unit)

Fixed Costs (total per period)

Results

Gross Profit