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80. The amount by which a department's revenues exceed its direct costs and expenses is the: A. Net sales. B. Gross profit. C. Departmental profit.

80.

The amount by which a department's revenues exceed its direct costs and expenses is the:

A. Net sales.

B. Gross profit.

C. Departmental profit.

D. Contribution margin.

E. Departmental contribution to overhead.

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