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What is body mass index (BMI) ?
Contribution Margin
The difference between sales revenue and variable costs, indicating how much revenue contributes to covering fixed costs and profit.
Operating Leverage
A financial ratio that measures the degree to which a company can increase operating income by increasing revenue.
CVP Graph
A graphical depiction of the Cost-Volume-Profit analysis, showing how a company's profits, costs, and sales volume are related.
Break-even Point
The level of production or sales at which total revenues equal total expenses, with no net loss or gain.
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