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The goals of an aerobic exercise program are to exercise for a(n) ____________ of 20 to 60 minutes, at a(n) ____________ of 55% to 90% of maximum heart rate, and at a(n) ____________ of 5 days per week
High-low Method
A technique in managerial accounting used to estimate variable and fixed costs by analyzing the highest and lowest levels of activity.
Variable Cost Per Unit
The cost that varies with the level of output or activity, calculated on a per-unit basis.
Fixed Costs
Expenses that do not change with changes in the level of production or sales, such as rent, salaries, and insurance.
Contribution Margin
The amount by which a product's sales price exceeds its variable costs, used to cover fixed costs and generate profit.
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