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The Protestant Reformation began in Germany in 1517.
Fixed Costs
Expenses that do not change with the level of production or sales activity, such as rent, salaries, and insurance premiums.
Contribution Margin
The amount by which sales revenue exceeds variable costs of goods sold, indicating how much revenue contributes towards covering fixed costs and generating profit.
Variable Costs
Expenses that change in proportion to the level of production or sales activity, such as raw materials and direct labor.
Break-even Sales
The amount of revenue needed to cover total costs, resulting in neither profit nor loss.
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