Educational worksheet
Merchandise costing, stock and settlement
Teach contribution after variable costs. Includes a fictional 100-unit example; every assumption is editable.
This is not a substitute for a document drafted by a qualified local professional.
Assumptions
- Units, tax-exclusive price, product cost, fees, venue charge, design cost
Views
- Sold-unit contribution
- Cash tied in unsold stock
- Break-even units
Fictional teaching case (editable)
100 units at a tax-exclusive $30 is the default story. It is not an observed industry margin. Contribution after the listed variable costs is shown separately from the result after stated fixed design cost. Sold-unit contribution and cash tied in unsold stock are different views; this model assumes all listed units sold.
| Revenue | 3000.00 |
|---|---|
| Variable costs | 1650.00 |
| Contribution after variable costs | 1350.00 |
| After stated fixed design cost | 1050.00 |
| Break-even units (fixed / per-unit contribution) | 23 (rounded up) |