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In order to obtain a training effect in a young, healthy individual, the heart rate response should be increased
above the resting level by about 30-40 percent of the maximal heart rate reserve.
Margin of Safety
The difference between actual sales and the break-even point, indicating the level of risk in not covering fixed costs.
Composite Units
A measure used in costing to represent a bundle or mix of goods or services treated as a single unit.
Break-Even Point
The financial state in which total costs equal total revenues, resulting in neither profit nor loss.
Variable Cost
Costs that vary directly with the level of production or volume of services provided.
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