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According to the discussion of logical reasoning,
Fixed Cost Per Unit
Fixed Cost Per Unit is the total of all costs that do not change with the level of production or sales, divided by the number of units produced, showing how fixed costs dilute as volume increases.
Cost Behavior
The way in which a cost reacts to changes in the level of activity.
Curvilinear
Describes a graph or relationship that displays a curve, illustrating that changes between two variables are not constant but vary at different rates.
Fixed Cost
A cost that does not change with the level of production or sales, remaining constant regardless of activity.
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