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Fixed Expenses
Expenses that remain constant regardless of production or sales volume, including rent, insurance, and salaries.
Sales Mix
The composition of different products or services sold by a company, affecting overall sales volume and profitability.
Break-Even Point
is the level of production or sales at which total revenues equal total expenses, resulting in no profit or loss.
Degree Of Operating Leverage
A ratio that measures the sensitivity of a company's operating income to its sales volume, indicating how earnings are affected by sales changes.
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