In cost accounting, how is the contribution margin (kritni delež) per unit calculated?
Answer and explanation
Correct answer: D. Selling price per unit minus variable cost per unit
- Step 1: Unit contribution margin () is the portion of each sales dollar that contributes toward covering fixed costs and generating net profit. Answer: Selling price per unit minus variable cost per unit. Why not the others: Fixed costs are not subtracted on a per-unit basis to find CM, total revenue divided by variable cost is a ratio, and gross profit minus tax is net income.
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