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FICTIONAL EXAMPLE · UNIT MARGIN

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the numbers go.

Selling price
€75.00
Entered unit costs
€41.50
Unit contribution
€33.50
Entered costs only. Tax and overhead excluded.

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Revenue Concentration

Aggregates nonnegative supplied revenue by customer label and computes customer shares, top-one/top-three share and a concentration index. Assumes one period and currency; excludes refunds and does not predict business risk.

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