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Which of the following is NOT a common functional group?
Net Income
The net income of a company, calculated by deducting all costs, taxes, and expenses from its total revenue.
Accounting Break-even
The point at which a company's total sales equal its expenses, thus resulting in neither profit nor loss, based strictly on accounting figures not considering cash flow.
Variable Cost
Costs that change in proportion to the activity of a business.
Fixed Costs
Fixed expenses unaffected by the volume of production or sales, like rent, insurance, and wages.
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