Contribution Margin & Break-Even Calculator

def contribution_margin_analysis(price, variable_cost, fixed_costs=0.0):
    """
    Calculate Contribution Margin, CM Ratio, and Break-Even Point.
    """
    if price <= 0:
        raise ValueError("Price/Revenue must be greater than zero.")
        
    cm = price - variable_cost
    cm_ratio = (cm / price) * 100.0
    
    be_units = None
    be_revenue = None
    if fixed_costs > 0 and cm > 0:
        import math
        be_units = math.ceil(fixed_costs / cm)
        be_revenue = be_units * price
        
    return cm, cm_ratio, be_units, be_revenue

# Inputs
Price = 150
Variable_Cost = 60
Fixed_Costs = 45000

cm_val, cm_r, be_q, be_rev = contribution_margin_analysis(Price, Variable_Cost, Fixed_Costs)

print(f"Contribution Margin: ${cm_val:.2f}")
print(f"CM Ratio: {cm_r:.2f}%")
if be_q:
    print(f"Break-Even Volume: {be_q:,} units")
    print(f"Break-Even Revenue: ${be_rev:,.2f}")

function [cm, cm_ratio, be_units, be_revenue] = calc_cm(price, var_cost, fixed_costs)
    % Calculate Contribution Margin & Break-Even
    cm = price - var_cost;
    cm_ratio = (cm / price) * 100;
    
    if cm > 0 && fixed_costs > 0
        be_units = ceil(fixed_costs / cm);
        be_revenue = be_units * price;
    else
        be_units = NaN; be_revenue = NaN;
    end
end

% Example
Price = 150;
Var_Cost = 60;
Fixed_Costs = 45000;

[cm, cm_r, be_q, be_rev] = calc_cm(Price, Var_Cost, Fixed_Costs);
fprintf('Contribution Margin: $%.2f (%.1f%%)\n', cm, cm_r);
fprintf('Break-Even: %d units ($%.2f)\n', be_q, be_rev);