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Personnel development control plans consist of each of the following except:
Contribution Margin
The amount remaining from sales revenue after all variable expenses have been deducted, indicating how much contribution towards covering fixed costs and generating profit.
Variable Costs
Expenses that vary directly with the level of production or sales volume.
Selling Price
The price at which a product or service is offered for sale to consumers.
Gross Margin
The difference between sales revenue and the cost of goods sold, indicating the profitability of a company's core activities.
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