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Which of the following is NOT used to reduce friction at joints?
Margin
Net operating income divided by sales.
Contribution Margin Ratio
The percentage of each sale that contributes to covering fixed costs, calculated as contribution margin divided by sales revenue.
Fixed Expenses
Expenditures that stay unchanged despite differences in the volume of production or sales, covering items like rental fees, payroll, and coverage costs.
Sales
The exchange of goods or services for money, quantifying the performance and profitability of a business.
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