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Prozac is effective for only 30% of the people who take it.
Fixed Costs
Costs that do not vary with the volume of production or sales, such as rent, salaries, and insurance premiums.
Units
A measure of quantity that indicates the count or quantity of a product or service.
High-Low Method
An approach to estimate fixed and variable costs using the highest and lowest levels of activity.
Variable Cost
Costs that change in proportion to the level of production or business activity, such as materials and labor costs.
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