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All of these are considered counterproductive coping strategies EXCEPT
High-low Method
A technique in managerial accounting used to estimate variable and fixed costs by analyzing the highest and lowest levels of activity.
Variable Cost Per Unit
The cost that varies with the level of output or activity, calculated on a per-unit basis.
Fixed Costs
Expenses that do not change with changes in the level of production or sales, such as rent, salaries, and insurance.
Contribution Margin
The amount by which a product's sales price exceeds its variable costs, used to cover fixed costs and generate profit.
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