Examlex
This is defined as the preliminary registration statement filed with the SEC.
Variable Manufacturing Overhead
Indirect manufacturing costs that vary with the level of production, such as utilities for the production area.
Fixed Manufacturing Overhead
Expenses that do not vary with the level of production, such as rent, salaries, and depreciation of manufacturing facilities.
Variable Distribution Costs
Expenses related to the delivery or distribution of a product that vary in proportion to the volume of units sold.
Contribution Margin
The amount remaining from sales revenue after variable production costs and variable expenses have been deducted; used to cover fixed costs and to generate profit.
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