[Solved] categories : A)groups B)causes C)locations D)sizes Production Setup: The preparation and arrangement of tools, machines, and equipment necessary for the commencement of production operations in a manufacturing environment. Contribution Margin: The amount by which sales revenue exceeds variable costs, indicating how much revenue contributes to fixed costs and profit. Contribution Margin: The amount by which the sale of a product or service exceeds its variable costs, contributing to covering fixed costs and generating profit. Activity Rate: A measure used to quantify the level of activity or engagement in a particular process or system, often used in costing and efficiency analysis.