Compute a selling price three ways from unit economics — cost-plus markup, target margin on price, and break-even — allocating fixed costs per unit by expected volume.
Données vérifiées · July 2026
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This calculator builds a full unit cost from your variable unit cost plus fixed costs spread over expected sales volume, then prices it three ways: cost-plus (mark the full unit cost up by a percentage), target margin (solve for the price at which your desired margin ON PRICE is achieved), and break-even (the price that exactly recovers full unit cost with no profit or loss).
£30 unit cost, no fixed cost allocation, 25% markup: cost-plus price of £37.50, giving £7.50 profit per unit.
Enter the variable unit cost and any fixed costs to allocate.
Enter the expected sales volume used to spread fixed costs per unit.
Enter a markup percentage to see the cost-plus price.
Enter a target margin percentage (on selling price) to see the margin-based price.
Last data update
July 7, 2026
Sources and references
Standard cost-plus / target-margin pricing methodology (management accounting) — price = full unit cost × (1 + markup %); price = full unit cost / (1 − target margin %).
The data in this calculator is updated regularly to reflect the latest official rates. When in doubt, consult the official sources listed above.
A markup percentage is applied to cost, while a margin percentage is applied to the selling price itself — a 25% margin on price requires a higher price than a 25% markup on the same cost, because the margin percentage is a share of a bigger number (the price, not the cost).
The calculator skips the margin-based price calculation and shows only the cost-plus and break-even prices — set a target margin percentage above zero to see the price needed to hit that margin.