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.
In many cases, direct labor is categorized as a fixed expense in the contribution margin income statement format, rather than a variable expense, because this cost does not always change in direct proportion to the amount of revenue generated.