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 | Contribution Margin Formula. The contribution margin ratio is the difference between a company's sales and variable expenses, expressed as a percentage. The total margin generated by an entity represents the total earnings available to pay for fixed expenses and generate a profit.o calculate the contribution margin ratio, divide the contribution margin by sales. The contribution margin is calculated by subtracting all variable costs from sales.