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Unit Variable Cost
The cost attributed to each unit produced, varying with the level of output.
Selling Price
The amount of money for which a product or service is sold to the customer.
Contribution Margin
The selling price per unit, minus the variable cost per unit, which helps in determining the profitability of products.
Break-even Chart
A graphical representation that shows the point at which total costs and total revenue are equal, indicating no net loss or gain.
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