Sales per unit = $250 Variable Cost per unit = $150 Units = 350 1. Calculate Contribution Margin Per Unit 2. Calculate Contribution Margin (CM) Ratio Per Unit 3. Calculate Total Contribution Margin (CM) Dollars Sales = $5,000,000 CM Ratio = 0.40 Fixed cost = $1,600,000 1. Calculate Profit. A company has budgeted sales of $200,000, a profit of $60,000 and fixed expenses of $40,000. 1. Calculate contribution margin ratio