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The philosopher and mathematician René Descartes famously believed that the mind was not made of physical matter, and could exist outside of the body. Descartes' belief in the relationship between mind and body could be described as
Net Income
The company's net income following the deduction of all expenses and taxes from its total revenue.
Variable Costs
Expenses that fluctuate in proportion to the level of output or activity, such as raw materials and direct labor costs.
Fixed Costs
Expenditures that do not vary with the degree of output or sales, for instance, rental fees, wages, and insurance premiums.
Break-Even Point
The point at which total costs and total revenues are equal, meaning a business is not making a profit but also not incurring a loss.
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