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Decide which of the two given functions is linear and find its equation.
Fixed Operating Costs
Costs that do not vary with the level of production or sales, such as rent, salaries, and insurance.
Variable Costs
Costs that change in proportion to the level of activity or volume of goods produced.
Straight-Line Depreciation
An approach to apportion the cost of a tangible asset throughout its operational life in equal yearly sums.
Net Present Value
A financial calculation used to determine the value of a series of future cash flows by discounting them back to their value in today's dollars.
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