[Solved] It's important to know that when you compress a picture, you change the amount of detail in the picture, but it will still appear the same to the naked eye. Lump-Sum Amounts: Single payments made for a group of items or services rather than individual transactions. Fixed Costs: Expenses that do not change with the level of production or sales, such as rent and salaries. Variable Costs: Expenses that fluctuate directly with changes in production or service levels. Service Department Costs: Expenses incurred by departments that do not directly produce goods but provide essential support services within a company.