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10 cards from this deck
Sales revenue minus variable costs
Selling price - Variable cost per unit
Total contribution - Fixed costs
When total revenue equals total costs (no profit or loss)
Fixed costs ÷ Contribution per unit
Where total cost and total revenue lines intersect
How far current output exceeds break-even level
Current output - Break-even output
Provides safety cushion against market changes
Assumes all output is sold immediately (no stock held)
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