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Fixed Costs
Costs that remain constant regardless of the amount of production or business operations.
Contribution Margin
The difference between sales revenue and variable costs of a product or service, indicating the amount contributed towards covering fixed costs and generating profit.
Financial Break-even Point
The level of revenue necessary for a firm to cover all its operating expenses and financial costs, achieving a net income of zero.
Gross Profit
The financial gain obtained after deducting the cost of goods sold from sales revenue, before subtracting any operating expenses.
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