Examlex
Which one of the following does not belong with the others?
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.
Target Profit
The profit a company aims to achieve for a specific period.
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