Cost Per Unit Calculator
Fixed plus variable cost per item.
Enter your values
Results update instantly as you type — no submit needed.
Results
- Cost per unit
- $10.50
- Fixed cost share
- $4.00
- Total production cost
- $31,500.00
- Profit per unit
- $9.49
- Gross margin
- 47.47%
Quick answer
Cost per unit is total fixed costs divided by volume plus the variable cost of each unit.
Cost/unit = (Fixed ÷ Units) + Variable
How to use the Cost Per Unit Calculator
- 1Enter total fixed costs for the period.
- 2Enter the variable cost of one unit.
- 3Enter how many units you produce.
Frequently asked questions
Why does cost per unit fall with volume?
Fixed costs spread over more units — that is economy of scale.
Should I include labour?
Yes: direct labour is variable, salaried supervision is fixed.