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Hypothermia may be fatal if the core body temperature reaches 37°C or lower.
Fixed Costs
Expenses that do not change with the level of production or sales activity, such as rent and salaries.
Traceable Fixed Expense
Fixed expenses that can be directly linked to a specific department, project, or segment within a company.
Net Operating Income
A calculation of a firm's profit, determined by deducting operational costs from the income gained through business activities.
Nearest Whole Number
A round-off method where decimal values are rounded to the closest integer.
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