FIGURE EX 3-1 the Line Marked with the Number

question 22

Multiple Choice

FIGURE EX 3-1 The line marked with the number 2 in Figure EX 3-1 above, indicates the ____.

• A) end of frozen rows
• B) beginning of frozen rows
• C) end of frozen columns
• D) beginning of frozen columns

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Definitions:

Fixed Expenses

Costs that do not change with the level of production or sales volume, such as rent and salaries.

Variable Expenses

Expenses that vary directly with the level of production or sales volume, such as raw materials and direct labor costs.

Net Income

The profit of a company after all expenses, taxes, and costs have been subtracted from total revenue.

Total Contribution Margin

The difference between total sales revenue and total variable costs, representing the amount available to cover fixed expenses and generate profit.