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To create a split form,select the table in the Navigation Pane,tap or click CREATE on the ribbon,tap or click the ____ button on the CREATE tab to display a menu,and then tap or click Split Form on the menu.
Unit Contribution Margin
The amount each unit sold contributes to covering fixed costs and generating profit, calculated by subtracting variable costs per unit from the selling price per unit.
Break-Even Point
The financial point at which total revenues equal total costs and expenses, resulting in no net loss or gain.
Fixed Costs
Costs that do not change with the level of production or sales activities, such as rent, salaries, and insurance.
Operating Leverage
A measure of how sensitive a company's operating income is to changes in revenue, indicating the degree to which fixed costs are utilized.
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