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If the defense introduces evidence on the basic fact in order to establish a rebuttable presumption, the prosecution should:
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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