Food service & period contribution

Menu Item Contribution & Mix Calculator

Separate two menu items' variable contribution from observed sales mix and entered period fixed cost.

169 / MENU ITEM CONTRIBUTION & MIX

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INPUT GROUP 01

Entered assumptions and matching units

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Separate per-item contribution from observed two-item sales mix.

A contribution per portion

$12.00

B contribution per portion

$10.00

Entered two-item period revenue

$5,000.00

Total contribution before fixed cost

$3,200.00

Contribution per observed portion sold

$10.67

Contribution less entered period fixed cost

$1,200.00

A share of observed portions

33.33%

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Illustrative inputs loaded. Replace them with your own assumptions.

Contribution per portion is selling price less entered variable portion cost. Multiply by each item's observed portions and add; subtract the entered period fixed cost for a limited period profit. Revenue and total contribution round to cents.

Average contribution weights the observed total portions. Negative item contribution and period profit stay negative. Include ingredients, packaging, transaction fees and variable labor consistently and only once.

No popularity threshold, menu-engineering category, demand substitution or causal impact of promotion is inferred. This limited two-item statement is not complete restaurant net profit; fixed cost remains at zero sales.

A sells 100 portions at $20 with $8 variable cost; B sells 200 at $15 with $5 variable cost. Total contribution is $3,200 and profit after $2,000 fixed cost is $1,200. Selling 200 A portions instead gives $2,400 profit.

The source material explains the underlying calculation or pricing structure. Entered prices, costs, schedules and scenario choices are your assumptions; this tool does not obtain supplier quotes or predict actual results.

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