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Fixed Cost
Costs that remain constant regardless of the amount of goods produced or sold, like lease payments or employee wages.
Variable Costs
Costs that change in proportion to the good or service that a business produces.
Per-unit Basis
A method of expressing costs, revenues, or other financial measures on a per unit of production, sale, or other relevant unit basis.
Level Of Activity
A measure of the volume of production, work, or business operations, often influencing the costs and expenses of a company.
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