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ESB v2 Certification Study Set Questions and Answers Graded A+
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ESB v2 Certification Study Set
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ESB v2 Certification Study SetBreak Even Formula - answer To calculate the break-even point in units use the
formula: Break-Even point (units) =Fixed Costs ÷ (Sales price per unit - Variable costs
per unit) or in sales dollars using the formula: Break-Even point (sales dollars) = Fixed
Costs ÷ Contribution Margin.
Tenacious - answer Tending to keep a firm hold of something; clinging or adhering
closely
Tax Liability - answer the total amount of tax debt owed by an individual, corporation, or
other entity to a taxing authority like the Internal Revenue Service (IRS).
Behavioral Segmentation - answer A technique that divides consumers into segments
on the basis of how they act toward, feel about or use a good or service
Demographic Segmentation - answer Segmenting markets by age, gender, income,
ethnic background, and family life cycle
Psychographic Segmentation - answer Dividing a market into different segments based
on social class, lifestyle, or personality characteristics
Geographic Segmentation - answer The grouping of consumers on the basis of where
they live
Patent - answer Gives the holder the sole right to make, use or sell an invention for a
set period of time, preventing others from using it without permission
Copyright - answer Gives someone the exclusive right to publish, produce, sell, or
distribute works of literature, music, art, and software
Variable Costs - answer Expense that can go up and down during the budget period
Fixed Costs - answer Costs that remain the same regardless of level of production or
services offered
Zoning Variance - answer An exception to a zoning ordinance that's granted on a case-
by-case basis by a local government.
Sole Proprietorship - answer A form of business that is owned and operated by one
person
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