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In the Coping Koala Program:
Sunk Costs
Costs that have already been incurred and cannot be recovered or altered by future actions, and therefore should not influence current or future business decisions.
Out-of-pocket Cost
Expenses that are paid out directly and result in a financial outlay.
Contribution Margin
The amount remaining from sales revenue after variable expenses have been deducted, indicating how much contributes to covering fixed costs and generating profit.
Operating Capacity
The maximum output that a company can produce under normal circumstances over a specific period.
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