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Which of the following is not a major element of a microbial cell?
Fixed Costs
Costs that do not change with the level of production or sales activities, such as rent, salaries, and insurance premiums.
Variable Manufacturing Overhead
Costs that vary with production volume, such as utilities and materials, which are only incurred as a result of manufacturing activities.
Direct Materials
Raw materials that are directly traceable to the production of specific goods or services.
Contribution Margin
The amount by which sales revenue exceeds variable costs, contributing to covering fixed costs and generating profit.
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