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The unit contribution margin formula is sales price per unit ? all variable costs per unit. The sales price next year will be $160. Variable cost include direct material, direct labor, variable overhead and shipping & handling. Direct material next year will be ($20 × 10% increase in cost) = $22. Direct labor = $15. Variable overhead = $12. Shipping and Handling = $3. Total variable cost = $52. The unit contribution margin = $160 ? $52 = $108. The company expects to sell 10,000 units during the year. Therefore, the total contribution margin for the next year is expected to be $108 × 10,000, or $1,080,000.
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This answer results from omitting the shipping and handling cost from the calculation of the contribution margin. Shipping and handling costs are variable costs and should be deducted in the calculation of the contribution margin.
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