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Fixed Manufacturing Cost
Costs that do not fluctuate with the volume of production, such as rent, salaries, and maintenance.
Incremental Analysis
Incremental Analysis is a decision-making tool used to compare the additional costs and benefits of one option over another, ignoring costs and benefits that are unchanged between options.
Fixed Costs
Expenses that do not change with the level of production or sales, such as rent and salaries.
Variable Departmental Costs
Costs that vary directly with the level of output or activity within a specific department of a company.
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