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1·But the unit contribution margin is at a lower level, it will appear the unusual case.

但是单位毛利降低时，就会出现异常的情况。

2·The difference of unit contribution margin will lead to the different wavy rule of business income.

不同的单位毛利导致不同的企业收益波动规律。

3·Explain how to calculate a weighted average contribution margin per unit.

解释如何计算加权单位产品贡献毛益。

4·Once you know the selling price and direct costs of each product or service unit you sell, you can calculate your contribution margin in dollars per unit.

一旦你知道了产品或服务的零售价和直接成本，你就可以计算出单位产品边际收益。

5·Again, using the gift basket business as an example, if your selling price was $50 and your direct costs added up to $40, then your contribution margin in dollars would be $10 per unit.

还是拿礼品篮公司举例，如果你的零售价是50美元，直接成本共计40美元，那么你的单位边际收益就是10美元。

6·For example, if your overhead costs were $1,000 and your contribution margin from each unit you sell is $10, then your break-even in units would be $1000/$10 or 100 units.

比如，你的日常开支费用是1000美元，单位边际收益是10美元，那么你的收支平衡数量就是1000美元/10美元，或者100件。

7·Once you know your overhead costs, take that total number and divide it by your contribution margin in dollars per unit (the answer from Step 2 above).

一旦知道了日常开支费用，把他们加在一起除以单位边际收益(上面的步骤二已经得出答案)。