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Increases and decreases in various types of accounts are listed below. In each case, indicate by "Dr." or "Cr." (a) whether the change in the account would be recorded as a debit or a credit and (b) whether the normal balance of the account is a debit or a credit.
Utilities
Services such as electricity, water, and gas that are consumed by businesses and households.
100% Capacity
The maximum level of operational output that a facility can achieve under normal conditions within a specific time frame.
Fixed Costs
Expenses that do not fluctuate with changes in production level or sales volume, such as rent or salaries.
Per Unit
A measure or cost expressed as an amount per individual item or unit.
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