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A stand-pivot transfer is used if:
Contribution Margin
The amount by which product sales revenue exceeds variable costs, showing how much contributes to covering fixed costs and generating profit.
Fixed Costs
Business expenses that do not change regardless of the level of production or sales activities, such as rent, salaries, and insurance.
Revenue
The total amount of income generated by the sale of goods or services related to a company's primary operations.
Income
The amount of revenue that remains after deducting the costs, expenses, and taxes related to earning that revenue.
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