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What is the core of a community?
Direct Materials Cost
The expense of raw materials and components directly used in the production of a product.
Sales
The activities involved in selling products or services, including marketing, negotiation, and transaction processes.
Desired Profit
The amount of net income that a company aims to achieve within a specific period.
Contribution Margin Ratio
The contribution margin ratio is a financial metric that measures the proportion of revenue that exceeds total variable costs, indicating how much of each sale contributes to covering fixed costs.
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