Vidyalelo
Management · Q244

Management Accounting

Graduate and Post Graduate · Management · question 244

Q244

Total revenues is subtracted from total variable costs to calculate

A.
revenue margin
B.
variable margin
C.
contribution margin
Answer
D.
divisor margin

Answer: Option C

Solution

Answer: Option C
Solution:
Total revenues is subtracted from total variable costs to calculate contribution margin. Contribution margin is a product's price minus all associated variable costs, resulting in the incremental profit earned for each unit sold. The total contribution margin generated by an entity represents the total earnings available to pay for fixed expenses and to generate a profit.