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Chapter 3






                          Overview





                                                       Target profit

                              Breakeven
                            sales revenue                                      Margin of safety





                          Breakeven                      Single
                             point                      product                        C/S ratio








                                               Breakeven analysis






                             Multi
                                                                              Limitations
                           product





                 Breakeven               Weighted                                Revenue
                  revenue              average C/S
                                            ratio


                                                                                    Cost




                                                                                  Volume





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