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A distinguishing characteristic of the Japanese distribution channel system is that it is controlled by a few small retailers found in the country.
Variable Costs
Costs that vary depending on the level of production or sales.
Fixed Costs
Expenses that remain constant regardless of production or sales volume, including rent, salaries, and insurance costs.
Total Cost
The complete amount of money required to purchase, produce, execute, or maintain something, including all related expenses and charges.
Contribution Margin
The selling price per unit minus the variable cost per unit, reflecting the amount contributing to covering fixed costs.
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