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.
These three concepts are highlighted in the contribution approach: 1  Contribution margin â Sales minus variable costs. 2  Segment margin â Contribution margin minus direct (traceable) fixed costs. 3  Net income â Segment margin less unallocated common fixed costs.