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Break-Even Point
The level of sales at which total revenues equal total costs, resulting in no net loss or gain.
Sales Mix
The composition of a company’s product or service sales, showing the relative proportions of each product or service sold.
Net Income
The total revenue minus total expenses, indicating the profitability of a company over a specific period.
Contribution Margin Ratio
The ratio of Contribution Margin to Sales Revenue, measuring the percentage of each sales dollar available to cover fixed costs and profit.
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