Examlex
Translate the root apheresis.
Contribution Per Unit
Equals the price less the variable cost per unit. Variable used to determine the break-even point in units.
Variable Cost
Expenses that change in proportion to the activity of a business, such as costs for raw materials or production volume.
Fixed Costs
Expenses that do not change with the level of production or sales, such as rent or salaries.
Break-Even Point
The financial point at which total costs equal total revenue, meaning there is no profit or loss.
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