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Variable Costs
Costs that vary directly with the level of production output or service delivery.
Mixed Costs
Costs comprising both constant and fluctuating elements, altering in aggregate with activity levels yet not in direct correlation.
Per Unit Basis
Calculations or measurements made by dividing the total by the number of units to find the amount corresponding to a single unit.
Fixed Costs
Expenses that do not change with the level of production or sales, such as rent and salaries.
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