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Unit Contribution Margin
The difference between the selling price per unit and the variable cost per unit, indicating how much each unit sold contributes to covering fixed costs and generating profit.
Break-even Point
The point at which total costs and total revenue are equal, meaning that there is no net loss or gain, and the business is not making a profit.
Direct Materials Cost
The cost of raw materials directly used in the production of products or services.
Sales
Revenue generated from the sale of goods or services.
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