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Contribution Margin Ratio
The percentage of each sales dollar that remains after deducting variable costs, calculated as contribution margin divided by sales.
Net Operating Income
The profit of a business after operating expenses are subtracted from gross income.
Break-even Point
The production level or sales volume at which total revenues equal total expenses, resulting in no net profit or loss.
Break-even Point
The level of production or sales at which the revenues of a business equal its costs, resulting in neither profit nor loss.
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