Contribution margin per unit

Contribution margin per unit is selling price minus the variable cost per unit.

Definitions

According to Cost Accounting by Horngren, Datar, Rajan (14th edition),

Contribution margin per unit. Selling price minus the variable cost per unit.

According to Managerial Accounting by Braun, Tietz (5th edition),

Contribution margin per unit. The excess of the unit sales price over the variable cost per unit; also called unit contribution margin.