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Vascular spasms last
Contribution Margin Ratio
The percentage of sales that exceeds variable costs, showing how much revenue is available to cover fixed costs and generate profit.
Fixed Costs
Costs that remain constant regardless of a company's level of activity, including expenses like rent, salaries, and insurance.
Actual Sales
The real revenue generated from goods or services sold by a business, as opposed to projected or forecasted sales.
Activity Base
A measure or quantity (e.g., labor hours, machine hours) used in allocating overhead costs to products or services, reflecting the cause-and-effect relationship between cost drivers and costs.
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