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Note on Marketing Arithmetic and Related Marketing Terms Unit Contribution = Price (manufacturer to wholesaler) – Variable CostPrice (wholesaler to retailer) = Retail Price * (1 – Wholesaler Margin) = $0.67 * (1 – 12%) = $0.59Variable Cost (per unit) = Manufacturer Costs (per unit) + Sales Commission (per unit) + Shipping Costs, Breakage, Insurance.