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Fixed Costs Per Unit
Fixed costs per unit decrease as production increases because the total fixed costs are spread over a larger number of units.
Selling Price
The amount of money charged for a product or service, or the sum for which something is sold.
Margin of Safety
The difference between actual sales and the break-even point, indicating how much sales can fall before a business incurs a loss.
Fixed Expenses
Costs that do not vary with the level of production or sales, remaining constant over a period of time.
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