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.
The CVP income statement is for internal use only, and the exact format will depend on the business requirements. Typically, expenses are classified as either variable or fixed expenses, and totals are drawn to show contribution margin on a business and unit basis. CVP Statement Example. A typical CVP income statement will have the following format: