Both product lines are delivering value for the café with relatively high margins but higher profits could be achieved if the café focused on. To calculate your sales mix variance for each menu item you would need to know the contribution margin per unit or the sales price minus related costs. Profitability Ratios Personal Finance Organization Financial Management Managing Finances It is used to evaluate liquidity efficiency and profitability. . Contribution margin 150000 60000 30000 150000 90000 60000. Determines the ability of a business to. It reflects each item sold and the profit margin it generates. By comparing net sales Net Sales Net sales is the revenue earned by a company from the sale of its goods or services and it is calculated by deducting returns allowances and other discounts from the companys gross sales. How to Calculate Days Sales Outstanding DSO The accounts receivable AR line item on the balance sheet ...