This spreadsheet presents two examples of how to set a price based on Cost. In the first example, we use cost information obtained through Absorption Costing. In the second example, we see how to set a price using Variable Costing. Finally, we highlight the importance of knowing the Contribution Margin accurately to make decisions about pricing.
 Note: The spreadsheets available for download are based on references from blog posts and should be viewed only as supplementary study material. We do not offer support for technical questions regarding the theoretical content of the spreadsheets. This material does not exempt the user from adequate monitoring by a professional in order to obtain greater reliability, both in execution and in calculations.