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Gross Margin per full-time equivalent employee is measured as Gross Margin/number of full time equivalent employees.

Gross Margin is revenue minus cost of goods sold.

A full time equivalent employee is typically number of hours worked per week/40. If you have 2 part time employees who work 20 hours each per week, then you'd have 1 full time equivalent employee.

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Q: What is the definition of gross margin per full-time equivalent employee?
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