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Fixed Cost
Costs that do not vary with the level of production or sales, such as rent, salaries, and insurance.
Sales Mix
The composition of different products or services sold by a company, affecting its overall profitability.
Fixed Costs
Costs that remain constant regardless of production or sales volumes, including rent, salaries, and insurance costs.
Operating Leverage
A measure of how a company's operating income responds to a change in sales volume, indicating the proportion of fixed versus variable costs.
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