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According to the Brookfield Study
Fixed Manufacturing Cost
Costs that do not change with the level of manufacturing activity, such as rent for a factory building or salaries of permanent staff.
Manufacturing Overhead
All indirect costs associated with the production process, like utilities and salaries for support staff.
Fixed Cost
A type of business expense that does not change with the level of production or sales, including costs like rent, salaries, and insurance premiums.
Variable Cost
Costs that fluctuate directly with changes in production or sales volume.
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