Contribution margin = Sales revenue – Variable costs
Contribution margin per unit = Selling price per unit – Variable cost per unit
Contribution margin ratio = Contribution margin ÷ Sales revenue
Contribution margin ratio = (Sales revenue – Variable costs) ÷ Sales revenue
Total contribution margin = Total sales – Total variable costs
Break-even units = Fixed costs ÷ Contribution margin per unit
Break-even sales = Fixed costs ÷ Contribution margin ratio