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Articles of partnership are required by many states for businesses that have two or more co-owners.The issues covered usually include all of the following except
Fixed Expenses
Expenses that do not change with the level of production or sales within a certain range and period, such as rent, salaries, and insurance.
Break-Even Sales
The amount of sales revenue needed to cover all fixed and variable costs, resulting in no profit or loss.
Variable Production Costs
Costs that fluctuate directly with the level of output, including materials, labor, and other expenses that vary with production volume.
Fixed Cost
Expenses that remain constant in total regardless of changes in the level of production or sales volume, such as rent, salaries, and insurance.
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