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Breakeven Volume
The number of units that must be sold at a given price to cover all costs, with no profit or loss.
Variable Costs
Costs that change in proportion to the level of output or activity in a business.
Fixed Costs
Rent, salaries, and insurance charges are examples of expenses that are unaffected by changes in production or sales volumes.
EBIT-EPS Analysis
A tool used to study the effect of financing alternatives on a company's earnings per share and taxes.
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