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_____ are focused on employee accomplishments, such as whether or not they met a quota.
Variable Costs
Costs that vary directly with the level of production or sales volume.
Average Costs
The total costs (fixed and variable) of production divided by the total quantity of output, indicating the cost of producing each unit.
Fixed Costs
Costs that do not vary with the level of output or sales, such as rent, salaries, and loan payments.
Break Even
The point at which total costs and total revenue are equal, resulting in no net loss or gain.
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