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With the addition of new channels like wireless technology and Web video,
Consumer Division
A segment within a company focused on selling products and services directly to consumers, as opposed to business or commercial clients.
Break-even Sales
The amount of revenue needed to cover both the variable and fixed costs of a business, resulting in neither profit nor loss.
Absorption Costing
is an accounting method that includes all manufacturing costs (direct materials, direct labor, and both variable and fixed overhead) in the cost of a product.
Unit Product Cost
The total cost (including materials, labor, and overhead) to produce a single unit of a product.
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