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Dendrites release neurotransmitters at synapses.)
Fixed Expenses
Costs that do not vary with the volume of production or sales, such as rent, salaries, and insurance premiums.
Contribution Margin Ratio
The proportion of sales revenue that exceeds variable costs, indicating how much revenue contributes to fixed costs and profit.
Margin of Safety Percentage
A financial ratio indicating the difference between actual sales and break-even sales, used to determine the risk of incurring a loss.
Break-even Sales
The level of sales at which a business neither makes a profit nor a loss, calculated by dividing fixed costs by the contribution margin ratio.
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