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The cost of heating the plant would be considered part of manufacturing overhead.
Current Ratio
A financial metric used to evaluate a company's ability to pay short-term obligations, calculated by dividing current assets by current liabilities.
Fixed Asset Turnover
A financial ratio that measures how efficiently a company is using its fixed assets to generate sales.
Profit Margin
A financial metric used to evaluate a company's profitability, calculated as net income divided by revenue.
Net Fixed Assets
Assets with a physical form that are held by a company for long-term use, minus depreciation.
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