Measure margins with production and sales inputs. Test assumptions using responsive reports and flexible scenarios. Download results, inspect formulas, and compare outcomes with confidence.
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Use this example to verify your logic or compare against your own cost structure.
| Item | Example value |
|---|---|
| Beginning inventory units | 100 |
| Beginning inventory variable cost per unit | 18.00 |
| Units produced | 900 |
| Units sold | 820 |
| Selling price per unit | 45.00 |
| Direct material per unit | 11.00 |
| Direct labor per unit | 5.00 |
| Variable manufacturing overhead per unit | 4.00 |
| Variable selling and admin per unit | 3.00 |
| Fixed manufacturing overhead total | 12,000.00 |
| Fixed selling and admin total | 5,000.00 |
| Calculated operating income | 1,204.00 |
Variable manufacturing cost per unit = Direct material per unit + Direct labor per unit + Variable manufacturing overhead per unit.
Goods available value = Beginning inventory value + Produced inventory value.
Average variable manufacturing cost per unit = Goods available value ÷ Goods available units.
Ending inventory value = Ending inventory units × Average variable manufacturing cost per unit.
Variable cost of goods sold = Goods available value − Ending inventory value.
Contribution margin = Sales revenue − Variable cost of goods sold − Variable selling and admin total.
Operating income = Contribution margin − Fixed manufacturing overhead − Fixed selling and admin.
Break-even units = Total fixed cost ÷ Current contribution margin per unit.
Enter opening inventory units and the variable manufacturing cost attached to those units.
Add current production volume, sales volume, selling price, and all variable production inputs.
Enter variable selling cost and both fixed cost totals for the reporting period.
Choose your currency symbol and preferred decimal precision for the displayed report.
Press the calculate button to show the results above the form and directly below the header.
Review the summary tiles, detailed table, and graph, then export the report in CSV or PDF format.
Variable costing includes direct material, direct labor, variable manufacturing overhead, and variable selling costs. Fixed manufacturing overhead is treated as a period cost instead of inventory cost.
Under variable costing, only variable production costs are assigned to inventory. Fixed manufacturing overhead is expensed in the period incurred, which makes contribution analysis easier.
Weighted average is a practical way to combine beginning inventory variable cost with current production variable cost. It gives a blended variable manufacturing cost per unit for ending inventory and variable cost of goods sold.
The calculator shows a validation error. Sales volume cannot exceed beginning inventory plus units produced for the period.
Contribution margin ratio shows the share of each sales amount remaining after variable costs. It helps estimate break-even sales and measure pricing strength.
Current contribution uses current unit economics for break-even planning. Actual contribution reflects the period result after weighted inventory costing and actual sales volume.
Use CSV when you want to move results into spreadsheets, audits, working papers, or scenario comparison files. It is best for structured analysis.
PDF is useful when you need a clean report for meetings, approvals, or archiving. It keeps the summary and chart together in a presentation-friendly format.
Important Note: All the Calculators listed in this site are for educational purpose only and we do not guarentee the accuracy of results. Please do consult with other sources as well.