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According to Kelly,a construct is built on at least
Attractive Location
A place considered desirable for living, working, or setting up a business due to its advantages like accessibility, scenery, or economic opportunity.
Fixed Costs
Expenses that do not change in proportion to the level of production or sales, such as rent, salaries, and equipment leases.
Variable Costs
Costs that vary directly with the level of production or output.
Cost-Volume Analysis
A managerial accounting technique used to analyze how various levels of sales and production will affect profit.
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