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-_____bench rest
Contribution Margin Ratios
The proportion of sales revenue that remains after variable costs are subtracted, indicating how well a company can cover fixed costs and generate profits.
Constrained Resource
A factor within a production or operation process that limits the overall output, such as limited machinery, labor, or materials.
Direct Labour-Hours
The total hours worked by employees directly involved in the manufacturing process, used as a basis for assigning labor costs to products.
Contribution Margin
The difference between sales revenue and variable costs, representing the portion of sales that contributes to covering fixed costs.
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