Question 1: Calculate the Contribution Margin in Sale: ABC company has sales of $520,000 and total variable cost of 250,000., its contribution margin is 150,000, Assuming the company sold 200 units during the year, the per unit sales price is $2.50 and total variable cost per unit is $1.00. The contribution margin ratio is 30%. It can be calculated using either the contribution margin in dollars or the contribution margin per unit. [1] To calculation Contribution Margin: $ Per Unit Sales Various Costs Contribution Margin [2] To calculation Contribution Margin Ratio: Contribution Margin / Sale