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superposition correlation original horizontality inclusions
Unit Contribution Margin
The difference between the selling price per unit and the variable cost per unit, showing how much each unit contributes to covering fixed costs and earning profit.
Operating Income
The profit earned from a firm's normal core business operations, excluding deductions of interest and taxes.
Fixed Costs
Expenses that do not change in proportion to the volume of goods or services a company produces.
Capacity
The maximum output or producing ability of a plant, machine, or company under normal or specific conditions.
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