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In the formula,Σ(M-GM) 2/dfBetween,"GM" is the
Direct Operating Expenses
Costs that can be directly tied to the production or delivery of a company's products or services, excluding overhead or administrative expenses.
Department Manager
A department manager is responsible for overseeing the daily operations, budget, and personnel of a specific department within a company.
Support Department Allocations
The method of distributing the costs of support departments to producing or other service departments that benefit from the activities of the support departments.
Profit Center
A division or branch of a company that is treated as a separate unit for the purpose of assessing its profitability.
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