Why is the formula for a variable costing income statement the basis for break even or cost-volume-profit

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Why is the formula for a variable costing income statement the basis for break¬ even or cost-volume-profit analysis?

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Cost Accounting Traditions And Innovations

ISBN: 9780538880473

3rd Edition

Authors: Jesse T. Barfield, Cecily A. Raiborn, Michael R. Kinney

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