Contribution Margin$($$$)=$ Price $-($Material Cost $+$ Labor Cost$)$

Margin Percentage $(\%)=$ Contribution Margin$/$Price

Calculating Margin Activity

In the table below enter each product's price, material cost, and labor cost found in your report, and note whether or not a second shift was used $($Y$/$N$).$ Then, use the values you entered to calculate the Contribution Margin and the Margin Percentage.