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_____ calls for moving employees from one specialized job to another.
Variable Costs
Costs that vary directly with the level of production or business activity, such as materials and labor.
Contribution Margin Ratio
The proportion of sales revenue that exceeds variable costs, representing the amount contributing to covering fixed costs and generating profit.
Operating Income
Earnings generated from a company's core business operations, excluding expenses and revenues that are not related to the primary activities.
Variable Costs
Variable costs are expenses that change in proportion to the activity of a business, such as sales volume or production levels.
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