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Fixed Costs
Costs that remain constant regardless of the amount of goods produced or sold, including expenses like rent, salaries, and insurance fees.
High-low Method
A technique in cost accounting used to estimate fixed and variable costs by analyzing the highest and lowest levels of activity and their respective costs.
Variable Cost Per Unit
The cost that varies with the level of output or production, calculated on a per-unit basis.
Fixed Costs
Expenses that remain constant for a business regardless of the level of production or sales volume.
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