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What never changes when two or more objects collide is
Operating Income
The profit realized from a business's operations, calculated by subtracting operating expenses from gross profit.
Fixed Costs
Expenses that do not change in proportion to the activity of a business, such as rent, salaries, and insurance premiums.
Flexible Budget
A budget that adjusts or varies with changes in the volume of activity, providing a more useful tool for performance evaluation.
Variable Costs
Costs that change in proportion to the level of activity or production volume, such as raw materials and direct labor.
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