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Which is not a major source of resistance to change?
Contribution Margin
The amount by which the sale of a product or service exceeds variable costs, indicating how much it contributes to covering fixed costs.
Fixed Costs
Expenses that do not change with the level of production or sales, such as rent, salaries, and insurance premiums.
Marginal Costs
The additional cost incurred by producing one more unit of a good or service.
Average Costs
Total costs (fixed and variable) divided by the total quantity of output produced, representing the cost per unit of production on average.
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