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William James was a pragmatist.
Fixed Costs
Costs that do not change with the level of output or activity, including salaries, rent, and insurance.
Activity Level
A measure of the amount of work or production a business undertakes, which can affect costs and efficiencies.
Total Cost Line
A graphical representation of how total costs change with changes in the level of activity or production volume.
Per Unit Cost
The cost associated with a single unit of product or service, calculated by dividing total costs by the number of units produced.
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