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Variable Manuf. Cost
Expenses that vary in direct relation to the amount of production, including costs like raw materials and direct labor.
Unavoidable Allocated Fixed Corporate Costs
These are fixed costs that are essential and non-avoidable, allocated across different departments or projects within a corporation.
Contribution Margin
The amount by which the sale of a product exceeds its variable costs, indicating how much contributes to covering fixed costs and generating profit.
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