Examlex
Which of the following is not a reason people resist change?
Variable Costs
These are costs that vary directly with the level of production or sales volume, such as raw materials and direct labor costs.
Fixed Costs
Costs that do not change with the level of goods or services produced within a certain range; such costs are incurred regardless of business activity levels.
Break-even Point
The point at which total income matches total costs, leading to a situation where there is no gain or deficit.
Variable Cost
Costs that vary directly with the level of production or the volume of services rendered, such as raw materials and direct labor.
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