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Kimura has shown that:
Net Income
The total profit of a company after all expenses and taxes have been subtracted from total revenue.
Variable Costs
Expenses that vary in relation to the amount of product or service produced by a company.
Fixed Costs
Costs that do not change with the level of production or sales, such as rent, salaries, and insurance.
Break-even Point
The point at which total costs and total revenue are equal, meaning there is no net loss or gain.
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