// multi-utility computation suite · offline · instant · precise
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fin.biz-unit-economics Calculator
Calculates contribution margin per unit, CM ratio, and operating leverage from selling price, variable cost, and fixed cost structure. High fixed costs create operating leverage — a 10% revenue increase produces a much larger percentage increase in operating profit.
Inputs
Price
The price charged to customers. Getting this right relative to cost is the core of profitability.
Cogs
Reference formula or conversion factor shown for context.
Sales Variable
Reference formula or conversion factor shown for context.
Allocated Fixed
Costs that do not change with output — rent, salaries, insurance. These are paid regardless of how much you produce.
Results
gross profit per unit
Revenue minus cost of goods sold. Shows how much remains after production costs before operating expenses like rent and salaries.
gross margin
Gross profit as a percentage of revenue. Tells you how much of each dollar of sales remains after production costs. Higher gross margin gives more room to cover fixed costs.