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A b usiness letter is
Wholesale Division
A division of a company that sells goods in large quantities to retailers, other distributors, or sometimes directly to consumers.
Fixed Expenses
Costs that do not change with the level of production or sales, such as rent, salaries, and insurance premiums.
Break-even Sales
The amount of revenue needed to cover both fixed and variable costs, resulting in neither profit nor loss.
Foreign Division
A segment of a business that operates in a country other than the company's home country, handling operations outside the domestic sphere.
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