A markup that covers BOTH overhead and profit is sometimes called:

解析

Contractors apply a single markup to direct cost to recover both overhead and the target profit, commonly written O&P; forgetting the overhead half is the classic way to bid a job that earns nothing. Contribution margin is revenue less variable cost and measures what a job contributes toward fixed cost, a related but different figure. Straight-line depreciation spreads an asset's cost over its life. Retention is money the owner withholds from payments and is not a markup at all.