Examlex
Among shift workers, the frequency of insomnia is negatively correlated with job productivity.
Pretax Earnings
The amount of income earned by a company before tax expenses are deducted.
Variable Cost
Variable cost refers to expenses that fluctuate with the level of output or production activity, such as raw materials and direct labor costs.
Fixed Costs
Fixed costs are expenses that do not change with the level of production or sales activity, such as rent, salaries, or insurance, remaining constant regardless of business operations.
Contribution Margin
The difference between sales revenue and variable costs, showing how much sales contribute to covering fixed costs and generating profit.
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