As the sales price to calculate the gain using the remove unused variable costs fixed costs come to think. To help you decide whether or not it will sell well, sales. If the Contribution Margin is positive, it should be sold, although its net profit, when fixed costs are deducted by the negative, because at least it still variable, but the idea gains when the cost is thus better than doing nothing. Even in accounting will be required to remove fixed costs come to think of it this way, would be considered fixed costs already anyway.
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