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Presentations should use analytical appeals rather than emotional appeals.
Variable Cost
Costs that vary in direct proportion to changes in the level of production or sales activity.
Fixed Costs
Costs that do not fluctuate with the level of production or sales activity, such as rent, salaries, and insurance premiums, remaining constant regardless of business volume.
Break-Even
The point at which total revenues equal total costs, leading to neither a profit nor a loss.
Contribution Margin
The amount by which a product's sales price exceeds its variable costs, used to cover fixed costs and to generate profit.
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