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 and Cost-Volume-Profit Analysis. First, take a look at the contribution margin income statement. The contribution margin is Sales - Variable Costs. Calculating the contribution margin income statement shows the separation of fixed and variable costs. The contribution margin income statement in the above link can also be restated as an equation: