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Fixed Costs
Expenses that do not change in proportion to the activity of a business, such as rent or salaries.
Unit Contribution Margin
The difference between the selling price per unit and the variable cost per unit, used to determine how sales affect profitability.
Operating Income
Earnings before interest and taxes (EBIT), a measure of a company's profitability from its core business operations.
Fixed Costs
Operating expenses of a business that remain constant regardless of the volume of production or sales.
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