Estimate the fully loaded cost of delivering one wellness membership treatment by combining direct labor, consumables, and a fair share of monthly overhead. Compare that cost with the price charged to see unit margin and margin rate. This tool is designed for pricing reviews, volume planning, and identifying which cost inputs deserve closer tracking.
Gross margin equals price minus the fully loaded treatment cost.
The main result is the estimated economic cost of delivering one completed treatment at the entered monthly volume.
This planning estimate excludes taxes and any costs not entered. Recalculate when staffing, supply prices, or volume changes.
With $18 labor, $7 supplies, $2,400 overhead, and 160 monthly treatments, allocated overhead is $15.00 and total cost is $40.00. At $65, margin is $25.00 or 38.5%.
Yes. Use a burdened labor amount when those costs are attributable to the treatment.
Include the monthly share assigned to this service in overhead, then divide it by expected treatment volume.
Allocated overhead per treatment falls as volume rises and increases as volume falls.
No. It is a pre-tax unit margin based only on the costs entered.
Yes, but the margin will be negative unless all entered costs are also zero.
| Variable | Included cost |
|---|---|
| Labor | Direct staff time and burden |
| Supplies | Consumables used per visit |
| Overhead | Monthly shared operating costs |