Pricing Markup Guide

Executive Summary

Markup is a pricing metric that represents the difference between a product's unit cost and its selling price, expressed as a percentage of the cost. Retailers use markup to ensure they cover production costs and overhead expenses.

Key Takeaways
  • cost-relative: Markup calculates profit as a percentage of the unit cost.
  • pricing tool: Markup percentages are added to the cost to establish the retail selling price.
  • not margin: A 50% markup does not mean a 50% profit margin. Markup is always higher than margin.
Formula
Price = Cost × (1 + Markup / 100)

Unit Selling Price Markup Formula

Variable Glossary
SymbolMeaning & Description
PriceUnit Selling Price
CostUnit Cost (COGS)
Markup%Cost markup percentage
Step-by-Step Worked Example
1. Mapped Variables
Unit Cost
Cost$50
Markup Percentage
Markup30%
2. Equation Substitution
Equation with standard inputs
Price = $50 × (1 + 30 / 100)
3. Calculation Steps
Step 1: Calculate markup multiplier

Multiplier = 1 + (Markup ÷ 100) = 1 + (30 ÷ 100) = 1.3000

Step 2: Multiply by unit cost

Price = Cost × Multiplier = $50 × 1.30 = $65.00

Step 3: Calculate gross margin percentage

Profit = Price - Cost = $15. Margin = (Profit ÷ Price) × 100 = 23.08%

Final Resolved Selling Price$65.00
Live Simulation

Markup Calculator Sandbox

Tweak variables below to see the formula calculate instantly.

Unit Cost ($)$50
Markup (%)30%
Calculating...
Common Mistakes to Avoid

Confusing Markup and Margin: Standard pricing mistakes happen when businesses assume a 30% markup yields a 30% profit margin. If a product costs $70 and sells for $91 (30% markup), the gross profit is $21. This results in a profit margin of only 23% ($21 / $91).

Frequently Asked Questions
Interactive Tool

Markup Calculator

Calculate unit selling price and profit margin from cost and markup percentage.

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