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The operations list is the:
Unit Variable Costs
Costs that vary directly with the production volume, such as materials and labor, on a per-unit basis.
Contribution Margin Ratio
A financial metric that shows how much of a company's revenue is available after variable costs to cover fixed costs and generate profit.
Unit Contribution Margin
The difference between the selling price per unit and the variable cost per unit, showing how much each unit contributes to covering fixed costs and generating profit.
Fixed Costs
Costs that do not vary with the level of production or sales, such as rent, salaries, and insurance premiums.
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