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The circulation of winds in the Northern Hemisphere is
Contribution Margin Ratio
The percentage of each dollar of sales that is available to apply to fixed costs and contribute to net income; calculated as unit contribution margin divided by unit selling price.
Unit Contribution Margin
The amount of revenue remaining per unit after deducting variable costs; calculated as unit selling price minus unit variable costs.
Unit Sales Price
The amount that a business charges for one unit of its product or service.
High-Low Method
A technique used in cost accounting to estimate variable and fixed costs based on the highest and lowest levels of activity.
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