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Contribution Margin Calculator

Calculate the contribution margin of your products. For cost and price calculations.

Updated 2025 Data stays local

CM I / Unit

27,40 €

54,9 % of SP

CM I total

27.400,00 €

CM II (Operating Result)

12.400,00 €

Break-Even

548 units

Overview

Revenue (1.000 x 49,90 €)49.900,00 €
Variable Costs-22.500,00 €
= DB I (gesamt)27.400,00 €
Fixed Costs-15.000,00 €
= DB II (Betriebsergebnis)12.400,00 €
Break-even revenue: 27.345,20 € | Safety margin: 45,2 %

Note: These calculations are for informational purposes only and do not replace professional tax or financial advice. All information without guarantee.

Frequently Asked Questions

What is the contribution margin?

The contribution margin is the selling price minus variable costs. It shows how much each product contributes to covering fixed costs and generating profit. A positive contribution margin means the product is worth selling.

What is the difference between contribution margin I and II?

Contribution margin I only deducts variable costs. Contribution margin II additionally deducts product-specific fixed costs. CM II shows the true profitability of each product or product line.

What is the Contribution Margin Calculator?

The contribution margin calculator computes the margin as the difference between revenue and variable costs of a product or service.

How does the Contribution Margin Calculator work?

Enter the selling price and variable unit cost. Contribution margin I = price minus variable costs. After deducting fixed costs you get CM II. The break-even point shows the required sales volume.

Key Data and Facts

CM I = revenue minus variable costs. CM II = CM I minus fixed costs. Break-even volume = fixed costs / CM I per unit. The contribution margin analysis is central to pricing.

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