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Operating Leverage
Operating leverage is a measure of how revenue growth translates into growth in operating income, indicating the degree to which a company can increase profitability through its fixed costs structure.
Net Income
The total profit of a company after all expenses, taxes, and costs have been subtracted from total revenue.
Sales
The total revenue generated from goods or services sold by a company.
Product Costs
Costs that are assignable to the production of goods, including direct materials, direct labor, and manufacturing overhead.
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