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Net Operating Income
The amount of profit a company makes from its normal business operations, excluding any income or costs from investments and other non-core business activities.
Sales Volume
The quantity of goods or services sold by a company within a specific period, used to measure business performance.
High-Low Method
An accounting technique used to estimate fixed and variable costs based on the highest and lowest levels of activity or cost.
Variable Cost
A cost that changes in direct proportion to changes in the level of business activity or output.
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