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Leonard Berkowitz (1981,p.12) wrote,"An angry person can pull the trigger of a gun if he [sic] wants to commit violence; but the trigger can also pull the finger or otherwise elicit aggressive reactions from him [sic],if he [sic] is ready to aggress and does not have strong inhibitions against such behaviour." This quote is an argument
Mixed Cost
A cost composed of a fixed component and a variable component that changes with the level of activity or production.
High-low Method
An approach used in cost accounting to determine the variable and fixed components of a cost by analyzing the highest and lowest levels of activity.
Utility Cost
The expense incurred for using utilities such as electricity, water, and natural gas in a business operation.
Total Cost
The sum of all costs associated with the production and delivery of a company's products or services, including both fixed and variable costs.
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