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When calculating the cost price, the student shows to have included variable, constant

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Rubric: Sufficient: When calculating the cost price, the student shows to have included variable, constant, direct and indirect costs. In addition the sales price is demonstrably realistic. Also with the help of a break even analysis and safety margin, the student shows that the product will be profitable.' Insufficient In the structure of the cost price, various essential elements in the field of variable, constant, direct or indirect costs are missing. The break even analysis or safety margin are incorrectly calculated or not substantiated or missing.

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