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DNA can best be described as
Cost-volume-profit Chart
A graphical representation that shows the relationship between a company's costs, sales volume, and profit, used for planning and decision-making purposes.
Total Costs Line
Represents the aggregate of all costs (fixed and variable) associated with the production of goods or services, often illustrated graphically in cost-volume-profit analysis.
Break-even Sales
Break-even sales represent the amount of revenue required to cover all fixed and variable costs, resulting in neither profit nor loss.
Unit Variable Costs
The costs that vary directly with the level of production or sales volume, such as materials and labor, calculated on a per-unit basis.
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