diff --git a/src/main/kotlin/kr/co/vividnext/sodalive/admin/calculate/AdminCalculateQueryRepository.kt b/src/main/kotlin/kr/co/vividnext/sodalive/admin/calculate/AdminCalculateQueryRepository.kt
index 9c5b12d..947d3fe 100644
--- a/src/main/kotlin/kr/co/vividnext/sodalive/admin/calculate/AdminCalculateQueryRepository.kt
+++ b/src/main/kotlin/kr/co/vividnext/sodalive/admin/calculate/AdminCalculateQueryRepository.kt
@@ -129,6 +129,7 @@ class AdminCalculateQueryRepository(private val queryFactory: JPAQueryFactory) {
                 QGetCalculateContentDonationQueryData(
                     member.nickname,
                     audioContent.title,
+                    audioContent.price,
                     getFormattedDate(audioContent.createdAt),
                     donationFormattedDate,
                     useCan.id.count(),
diff --git a/src/main/kotlin/kr/co/vividnext/sodalive/admin/calculate/AdminCalculateService.kt b/src/main/kotlin/kr/co/vividnext/sodalive/admin/calculate/AdminCalculateService.kt
index 593d877..649575e 100644
--- a/src/main/kotlin/kr/co/vividnext/sodalive/admin/calculate/AdminCalculateService.kt
+++ b/src/main/kotlin/kr/co/vividnext/sodalive/admin/calculate/AdminCalculateService.kt
@@ -195,7 +195,7 @@ class AdminCalculateService(private val repository: AdminCalculateQueryRepositor
     @Transactional(readOnly = true)
     @Cacheable(
         cacheNames = ["cache_ttl_3_hours"],
-        key = "'calculateContentDonationList:' + " + "#startDateStr + ':' + #endDateStr"
+        key = "'calculateContentDonationList2:' + " + "#startDateStr + ':' + #endDateStr"
     )
     fun getCalculateContentDonationList(
         startDateStr: String,
@@ -222,8 +222,14 @@ class AdminCalculateService(private val repository: AdminCalculateQueryRepositor
                 // 결제수수료 : 6.6%
                 val paymentFee = totalKrw * 0.066f
 
-                // 정산금액 = (원화 - 결제수수료) 의 70%
-                val settlementAmount = (totalKrw.toFloat() - paymentFee) * 0.7
+                // 정산금액
+                // 유료콘텐츠 (원화 - 결제수수료) 의 90%
+                // 무료콘텐츠 (원화 - 결제수수료) 의 70%
+                val settlementAmount = if (it.price > 0) {
+                    (totalKrw.toFloat() - paymentFee) * 0.9
+                } else {
+                    (totalKrw.toFloat() - paymentFee) * 0.7
+                }
 
                 // 원천세 = 정산금액의 3.3%
                 val tax = settlementAmount * 0.033
@@ -234,6 +240,11 @@ class AdminCalculateService(private val repository: AdminCalculateQueryRepositor
                 GetCalculateContentDonationResponse(
                     nickname = it.nickname,
                     title = it.title,
+                    paidOrFree = if (it.price > 0) {
+                        "유료"
+                    } else {
+                        "무료"
+                    },
                     registrationDate = it.registrationDate,
                     donationDate = it.donationDate,
                     numberOfDonation = it.numberOfDonation.toInt(),
diff --git a/src/main/kotlin/kr/co/vividnext/sodalive/admin/calculate/GetCalculateContentDonationQueryData.kt b/src/main/kotlin/kr/co/vividnext/sodalive/admin/calculate/GetCalculateContentDonationQueryData.kt
index 0dc5168..f479c92 100644
--- a/src/main/kotlin/kr/co/vividnext/sodalive/admin/calculate/GetCalculateContentDonationQueryData.kt
+++ b/src/main/kotlin/kr/co/vividnext/sodalive/admin/calculate/GetCalculateContentDonationQueryData.kt
@@ -7,6 +7,8 @@ data class GetCalculateContentDonationQueryData @QueryProjection constructor(
     val nickname: String,
     // 콘텐츠 제목
     val title: String,
+    // 콘텐츠 가격
+    val price: Int,
     // 콘텐츠 등록 날짜
     val registrationDate: String,
     // 후원 날짜
diff --git a/src/main/kotlin/kr/co/vividnext/sodalive/admin/calculate/GetCalculateContentDonationResponse.kt b/src/main/kotlin/kr/co/vividnext/sodalive/admin/calculate/GetCalculateContentDonationResponse.kt
index a74b753..f3ec29c 100644
--- a/src/main/kotlin/kr/co/vividnext/sodalive/admin/calculate/GetCalculateContentDonationResponse.kt
+++ b/src/main/kotlin/kr/co/vividnext/sodalive/admin/calculate/GetCalculateContentDonationResponse.kt
@@ -5,6 +5,7 @@ import com.fasterxml.jackson.annotation.JsonProperty
 data class GetCalculateContentDonationResponse(
     @JsonProperty("nickname") val nickname: String,
     @JsonProperty("title") val title: String,
+    @JsonProperty("paidOrFree") val paidOrFree: String,
     @JsonProperty("registrationDate") val registrationDate: String,
     @JsonProperty("donationDate") val donationDate: String,
     @JsonProperty("numberOfDonation") val numberOfDonation: Int,
diff --git a/src/main/kotlin/kr/co/vividnext/sodalive/creator/admin/calculate/CreatorAdminCalculateQueryRepository.kt b/src/main/kotlin/kr/co/vividnext/sodalive/creator/admin/calculate/CreatorAdminCalculateQueryRepository.kt
index c3c22c7..c7be50c 100644
--- a/src/main/kotlin/kr/co/vividnext/sodalive/creator/admin/calculate/CreatorAdminCalculateQueryRepository.kt
+++ b/src/main/kotlin/kr/co/vividnext/sodalive/creator/admin/calculate/CreatorAdminCalculateQueryRepository.kt
@@ -224,6 +224,7 @@ class CreatorAdminCalculateQueryRepository(private val queryFactory: JPAQueryFac
                 QGetCalculateContentDonationQueryData(
                     member.nickname,
                     audioContent.title,
+                    audioContent.price,
                     getFormattedDate(audioContent.createdAt),
                     donationFormattedDate,
                     useCan.id.count(),
diff --git a/src/main/kotlin/kr/co/vividnext/sodalive/creator/admin/calculate/CreatorAdminCalculateService.kt b/src/main/kotlin/kr/co/vividnext/sodalive/creator/admin/calculate/CreatorAdminCalculateService.kt
index c55931f..62645f1 100644
--- a/src/main/kotlin/kr/co/vividnext/sodalive/creator/admin/calculate/CreatorAdminCalculateService.kt
+++ b/src/main/kotlin/kr/co/vividnext/sodalive/creator/admin/calculate/CreatorAdminCalculateService.kt
@@ -210,7 +210,7 @@ class CreatorAdminCalculateService(private val repository: CreatorAdminCalculate
     @Transactional(readOnly = true)
     @Cacheable(
         cacheNames = ["cache_ttl_3_hours"],
-        key = "'creatorCalculateContentDonationList:' + " +
+        key = "'creatorCalculateContentDonationList2:' + " +
             "#startDateStr + ':' + #endDateStr + ':' + #memberId + ':' + #offset + ':' + #limit"
     )
     fun getCalculateContentDonationList(
@@ -242,8 +242,14 @@ class CreatorAdminCalculateService(private val repository: CreatorAdminCalculate
                 // 결제수수료 : 6.6%
                 val paymentFee = totalKrw * 0.066f
 
-                // 정산금액 = (원화 - 결제수수료) 의 70%
-                val settlementAmount = (totalKrw.toFloat() - paymentFee) * 0.7
+                // 정산금액
+                // 유료콘텐츠 (원화 - 결제수수료) 의 90%
+                // 무료콘텐츠 (원화 - 결제수수료) 의 70%
+                val settlementAmount = if (it.price > 0) {
+                    (totalKrw.toFloat() - paymentFee) * 0.9
+                } else {
+                    (totalKrw.toFloat() - paymentFee) * 0.7
+                }
 
                 // 원천세 = 정산금액의 3.3%
                 val tax = settlementAmount * 0.033
@@ -254,6 +260,11 @@ class CreatorAdminCalculateService(private val repository: CreatorAdminCalculate
                 GetCalculateContentDonationResponse(
                     nickname = it.nickname,
                     title = it.title,
+                    paidOrFree = if (it.price > 0) {
+                        "유료"
+                    } else {
+                        "무료"
+                    },
                     registrationDate = it.registrationDate,
                     donationDate = it.donationDate,
                     numberOfDonation = it.numberOfDonation.toInt(),