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What are the cephalocaudal and proximodistal patterns? Give examples for each.
High-Low Method
A technique used in managerial accounting to estimate variable and fixed costs based on the highest and lowest levels of activity.
Contribution Margin Ratio
A calculation that shows a company's ability to cover its variable costs with its sales revenue, often expressed as a percentage.
Unit Variable Cost
The cost associated with producing additional units which may include materials, labor, and other variable costs.
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