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-In the above figure, the break-even output and price is
Sales Volume
The quantity of products or services sold within a specific period, not taking into account the sales price.
Unit Product Costs
The total cost associated with producing a single unit of product, including labor, materials, and overhead.
Variable Costing
An accounting method that only includes variable production costs in product costs, excluding fixed manufacturing overhead.
Direct Material Cost
The expense associated with raw materials or components directly used in the manufacturing of a product.
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