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contribution margin

hi all,

1) if a company has few level of contribution margin, may i know is fixed cost should be reported at higher level than variable cost or the other way around. why?

2) contribution margin is only has expenses and cost and no other?

3) after sales, all items are considered expenses and cost. if i have total of 4 level, may i know what item should be reported at 1 until 4?

thanks

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