If filing married (joint or separate), enter combined taxable amount for you and your spouse.
The contribution margin is a concept used with breakeven point or in break-even analysis. In words, the contribution margin is the amount of money a company has to cover its fixed costs after it pays all of its variable expenses.ontribution Margin per unit of sales = Sales Revenue per Unit-Variable Expenses per Unit. Contribution Margin-Fixed Costs = Net Operating Profit or Loss. The break-even formula calculates the point at which a company's sales are zero-there is no profit or loss:
3-* * With a contribution margin ratio of 75.8% (rounded), break-even sales revenue is $1,715. 3-* * Now use the contribution margin approach to calculate the break-even point in cups of coffee sold. 3-* * The contribution margin per cup of coffee is $1.13.-* * With a contribution margin ratio of 75.8% (rounded), break-even sales revenue is $1,715. 3-* * Now use the contribution margin approach to calculate the break-even point in cups of coffee sold. 3-* * The contribution margin per cup of coffee is $1.13.