The ratio between muscle mass and body fat is more meaningful and important than body weight alone. Muscle is denser and weighs more than fat, so a lean, muscular person can weigh more than someone with a higher amount of body fat.
The contribution income statement, also known as the contribution margin income statement, measures costs based on the functional area or segment of a business. This is different from a traditional income statement, which does not distinguish between fixed- and variable-production and selling costs, and which considers the corporation as a whole rather than each segment individually.
Contribution Margin Ratio. The contribution margin ratio takes the concept of the contribution margin per unit produced and calculates it as a percentage of the sales price per unit. This shows what percentage of sales is made up of the contribution margin.he contribution margin ratio takes the concept of the contribution margin per unit produced and calculates it as a percentage of the sales price per unit.