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High-low Method
A technique used in accounting and finance to estimate the variable and fixed components of a company's costs based on the highest and lowest levels of activity.
Total Fixed Costs
The sum of all expenses that remain constant regardless of the level of production or business activity.
Productive Month
A period in which there is a high level of output or work accomplishment, often measured in terms of productivity metrics in a business context.
Fixed Cost
Expenses that do not change with the volume of production or business activity, such as rent, salaries, and insurance premiums.
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