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Which of the following is NOT a normative standard for income distribution?
Break-even Point
The level of sales at which total costs equal total revenue, resulting in no net profit or loss.
Target Profit
The desired profit figure set by a business, which guides pricing, production, and marketing decisions.
Unit Sales
The total quantity of an item or product sold in a particular period.
Contribution Margin Ratio
The percentage of each sales dollar that remains after variable costs have been deducted, contributing towards covering fixed costs and generating profit.
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