A manufacturer produces 1000 units and incurs variable costs of 5000. Contribution margin Contribution margin for 1000 smoothies. Break Even Analysis Template For The Ios Numbers App From Vertex42 Com Analysis Spreadsheet Template App Template The contribution margin per cupcake is 65 cents. . 65 100 065. The contribution margin per unit of constraint is the contribution margin per unit divided by the units of constrained resource required to produce one unit of product. Calculate the contribution margin for each product based on your sales price and the variable cost for that product. As an example of contribution per unit ABC International has generated 20000 of revenues in the most recent reporting period from sales of its purple widget. It plans to sell its products for 10 each. The concept of contribution margin per unit can also be used to calculate the number of units that must be sold by the company in order to att