Examlex
A prepared sales presentation:
Variable Manufacturing Costs
Costs of production that fluctuate with the volume of output, including expenses like raw materials and direct labor.
Variable Selling
Costs related to selling activities that vary with sales volume, distinct from fixed sales costs.
Fixed Manufacturing Overhead
Regular, unchanging costs associated with operating a manufacturing facility, excluding variable costs, such as rent, utilities, and salaries for management.
Margin of Safety
The difference between actual or expected sales and the break-even point, representing the cushion against potential losses.
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