Explain why the denominator of the GBE formula consists of the contribution margin after, rather than before,

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Explain why the denominator of the GBE formula consists of the contribution margin after, rather than before, the prospective price change.
Contribution Margin
Contribution margin is an important element of cost volume profit analysis that managers carry out to assess the maximum number of units that are required to be at the breakeven point. Contribution margin is the profit before fixed cost and taxes...
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