Formula
Labor cost = service minutes ÷ 60 × loaded hourly labor cost
Total variable cost = product + supplies + labor + (price × processing rate + fixed fee)
Contribution margin = (price − total variable cost) ÷ price × 100
What the result means
The main result is the estimated variable cost of completing one appointment. Contribution profit is what remains from the listed price before rent, software, marketing, taxes, and other overhead.
This is an operating estimate, not an accounting or tax determination. Include only costs that change with the appointment, and review overhead separately.