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During the design phase,physical aspects of the system (like physical DFDs and physical ERDs)are converted and rebuilt into logical aspects.
Total Contribution Margin
The difference between sales revenue and variable costs, indicating the total amount available to cover fixed expenses and generate profit.
Contribution Format
An income statement format that highlights the variable costs incurred to produce goods, allowing for the analysis of contribution margin.
Unit Sales
The total quantity of an item or product sold by a company in a given period.
Variable Manufacturing Costs
Costs that vary directly with the level of production output, including raw materials and direct labor costs.
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