Question: Contribution margin (CM) analysis is a short-run decision-making technique that recognizes many of ABCs batch-level and product-level costs as fixed, while ABC treats these costs

Contribution margin (CM) analysis is a short-run decision-making technique that recognizes many of ABC’s batch-level and product-level costs as fixed, while ABC treats these costs as being essentially variable. How is this differ¬ ence between ABC and CM explained? LO9

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