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Attribution theory was developed by
Break-even Point
The point at which total revenue equals total costs, and no profit is earned or lost, often used to determine the feasibility of a business venture or product.
Unit Variable Expenses
Costs that vary directly with the production volume, calculated on a per-unit basis.
Fixed Expenses
Costs that do not vary with the level of production or sales, such as rent, salaries, or utilities.
Profit
The financial gain achieved when the revenues generated from business activities exceed the expenses, costs, and taxes needed to sustain those activities.
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