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Which of the following is NOT included in the DuPont framework?
Fixed Costs
Costs that do not change with the level of production or sales activities within a certain range or period of time, such as rent, salaries, and insurance.
Contribution Margin
The amount remaining from sales revenue after variable expenses are deducted, indicating how much contributes to covering fixed costs and generating profit.
Variable Cost
Expenses that change in proportion to the volume of output or sales, including items like labor and materials.
Option To Wait
A choice or right, but not the obligation, to delay a business decision or investment, recognizing the value of flexibility in decision-making under uncertain conditions.
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