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A photo taken from a camera looking straight down at the ground is a
Fixed Cost
Fixed costs, including rent, salaries, and insurance, stay the same no matter how much is produced or sold.
Contribution Margin
The amount remaining from sales revenue after variable costs are deducted, contributing towards covering fixed costs and earning profit.
Break Even Point
The point at which total costs and total revenue are equal, meaning the business is neither making a loss nor a profit.
Unit Contribution Margin
The amount each unit sold contributes towards covering fixed costs and generating profit, calculated as the sales price per unit minus variable cost per unit.
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