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Variable Costs
Expenses that change in proportion to the activity of a business, such as utility bills that increase with production volume.
Cash Break-Even
The sales level where operating cash flow is equal to zero.
Fixed Costs
Fixed costs are business expenses that remain constant regardless of the level of production or sales, such as rent, salaries, and loan payments.
Selling Price
The amount at which a product or service is offered to the market.
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