Accounting Average Order Value (Per-Unit) Calculator Examples
Worked examples showing how net sales, average order value, revenue per unit, units per order, and refund rate are calculated.
These examples use different order sizes, unit quantities, and refund levels to show why AOV and average revenue per unit can move differently. All figures within each example refer to one reporting period.
Example 1: Small retailer with one item per order
A specialty retailer records $12,000 in gross sales, $600 in refunds, 300 completed orders, and 300 units sold during a month.
Input Summary
Gross sales
$12,000
Refunds and returns
$600
Completed orders
300
Units sold
300
Calculation Breakdown
- 1Net sales$12,000 - $600$11,400
- 2Average order value$11,400 / 300$38.00
- 3Revenue per unit$11,400 / 300$38.00
- 4Units per order300 / 3001.00 unit
Result Summary
Units per order
1.00 unit
Accounting Average Order Value (Per-Unit) Calculator
Net AOV is $38.00 and average revenue per unit is also $38.00.
Example 2: Multi-item orders with a low refund rate
An online home-goods store has $80,000 in gross sales, $1,600 in refunds, 1,400 completed orders, and 4,200 units sold.
Input Summary
Gross sales
$80,000
Refunds and returns
$1,600
Completed orders
1,400
Units sold
4,200
Calculation Breakdown
- 1Net sales$80,000 - $1,600$78,400
- 2Average order value$78,400 / 1,400$56.00
- 3Revenue per unit$78,400 / 4,200$18.67
- 4Units per order4,200 / 1,4003.00 units
- 5Refund rate($1,600 / $80,000) × 1002.00%
Result Summary
Refund rate
2.00%
Accounting Average Order Value (Per-Unit) Calculator
The store has a $56.00 net AOV, $18.67 revenue per unit, and 3.00 units per order.
Example 3: Higher returns affecting net AOV
A fashion seller records $30,000 in gross sales, $4,500 in refunds and returns, 500 completed orders, and 1,000 units sold.
Input Summary
Gross sales
$30,000
Refunds and returns
$4,500
Completed orders
500
Units sold
1,000
Calculation Breakdown
- 1Net sales$30,000 - $4,500$25,500
- 2Average order value$25,500 / 500$51.00
- 3Revenue per unit$25,500 / 1,000$25.50
- 4Units per order1,000 / 5002.00 units
- 5Refund rate($4,500 / $30,000) × 10015.00%
Result Summary
Refund rate
15.00%
Accounting Average Order Value (Per-Unit) Calculator
After returns, net AOV is $51.00 and the refund rate is 15.00%.
How to Read Your Results
Average order value is net revenue per completed order, not necessarily the amount initially charged before returns.
Average revenue per unit is useful when order sizes vary or when products are sold in multiples.
Average units per order shows the typical quantity purchased together and helps explain the gap between AOV and per-unit revenue.
Refund rate provides context for net sales; compare it only across periods using consistent refund treatment.
Use the metrics alongside product, channel, and time-period detail because a single average can hide variation.
Assumptions & Important Notes
- Every example uses one consistent reporting period and one currency.
- Completed orders and units sold exclude cancelled orders.
- Refunds and returns are deducted from gross sales to calculate net sales.
- Taxes, shipping, discounts, and fees are assumed to be consistently treated in the entered sales figures.
Related Examples
Frequently Asked Questions
Can average order value be lower than average revenue per unit?
Usually not when each completed order contains at least one unit and both measures use the same net sales amount. AOV equals per-unit revenue multiplied by average units per order.
What does 2.50 units per order mean?
It means the total units sold divided by total completed orders is 2.50. Individual orders may still contain different quantities.
How can AOV increase while revenue per unit decreases?
Customers may be purchasing more units per order while the average net amount earned for each unit declines.
Do the examples include profit?
No. They measure sales revenue after refunds and returns, not profit after costs and fees.
Ready to calculate your own result?
Use the live calculator with your own inputs, timing, and preferences.