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Lubrication Cost
Expenses incurred from the lubricants needed to maintain machinery and equipment, playing a critical role in operational maintenance.
Contribution Margin Ratio
The proportion of sales revenue that exceeds variable costs, indicating how much revenue contributes towards covering fixed costs and generating profit.
Operating Leverage
A measure of how revenue growth translates into growth in operating income and the degree to which a company can increase operating income by increasing revenue.
Break-Even Point
The point at which total costs match total earnings from production or sales, leading to neither a profit nor a loss.
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