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A Set of Unified Design Elements That Provide a Look

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A set of unified design elements that provide a look for a presentation by applying colors, fonts, and effects is called a theme.


Definitions:

Variable Costs

Expenditures that fluctuate directly in relation to the amount of goods or services produced.

Relevant Range

The relevant range is a level of activity within which assumptions about variable and fixed cost behaviors are valid, used for budgeting and forecasting.

Activity Level

A measure of the volume of work or operations in a company, influencing variable costs and often used for budgeting and performance evaluation.

Fixed Cost

Costs that do not vary with the level of production or sales, such as rent, insurance, and salaries of permanent staff.

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