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Discuss the important functions of horizontal communication.
Break-Even Point
The financial stage where total costs equal total revenue, making the operation neither profitable nor loss-making.
Variable Expenses
Expenses that vary directly with the level of business activity.
Fixed Expenses
Costs that do not vary with the level of production or sales, such as rent or salaries.
Net Sales
Sales revenue less sales returns and allowances and less sales discounts.
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