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Which of the following bank reconciliation items would be reflected in a journal entry?
Monthly Fixed Expense
Expenses that do not vary with production volume or business activity level, incurred on a monthly basis.
CM Ratio
Contribution margin ratio, showing the portion of sales revenue that is not consumed by variable costs and contributes to covering fixed costs.
Fixed Expenses
Costs that do not fluctuate with the level of production or sales, such as rent, salaries, and insurance premiums.
Units
A measure of quantity for items that are being produced, sold, or inventoried by a company.
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