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If an athlete weighed 150 lbs at the beginning of an athletic event and weighed 146 lb at the end of the event because of water lost in sweat,their athletic performance toward the end of the event would be
Variable Cost
Costs that change in proportion to the level of goods or services produced, such as materials and labor costs.
Fixed Cost
Costs that do not change with the level of production or sales, such as rent, salaries, and insurance, providing predictability but fixed financial commitments.
Break-Even Point
The financial point at which total revenues exactly equal total costs, resulting in neither profit nor loss.
Profitability
An indicator of how effectively a company generates profit from its revenues, often measured by profit margins or return on investment.
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