⭐ Important points (exam-critical)
- ⭐Marginal costing useful for short-run decisions where fixed costs don't change.
- ⭐Composite BEP for multiple products needs sales mix to be constant.
- ⭐Cash BEP excludes non-cash fixed costs (depreciation).
- ⭐Limiting factor analysis: rank by contribution per unit of limiting factor.
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