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Unit Variable Cost
The cost associated with producing one additional unit of product, including materials, labor, and other costs that vary with production volume.
Variable Expenses
Costs that vary directly with changes in production volume or business activity levels, such as materials and labor costs.
Net Operating Income
The profit a company makes from its regular business operations, excluding deductions of interest and taxes.
Degree Of Operating Leverage
A financial metric that measures the sensitivity of a company’s operating income to its sales, indicating how revenue growth translates into growth in operating income.
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