Examlex
When splitting cells in a column or row, you must first select all the cells that are to be split.
Fixed Cost Per Unit
A financial metric that represents the total fixed costs divided by the number of units produced. It decreases as production increases.
Variable Cost
A cost that varies in direct proportion to changes in the level of production or sales volume.
Cost Driver
A factor, such as machine-hours, beds occupied, computer time, or flight-hours, that causes overhead costs.
Indirect Materials
Small items of material such as glue and nails that may be an integral part of a finished product, but whose costs cannot be easily or conveniently traced to it.
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