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The Berlin Wall:
Break-even Sales
The amount of revenue required to cover total costs, both fixed and variable, with no profit or loss.
Unit Selling Price
The price at which a single unit of a product is offered for sale to customers.
Unit Variable Costs
The cost associated with producing one additional unit of product, including materials, labor, and other variable expenses.
Break-even Point
The financial state in which total costs and total revenues are equal, meaning no net loss or gain is incurred by the business.
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