ryu's blog just a few lines of code

Unit Contribution Margin / Deckungsbeitrag

Unit Contribution Margin (C)
Unit Revenue (Price, P)
Unit Variable Cost (V)

C = P-V
C[%] = (P-V)/(P/100)

Deckungsbeitrag (DB)
Erlös, Umsatz (VK)
Variable Kosten (EK)

DB = VK-EK
DB[%] = (VK-EK)/(VK/100)