Examlex
Which of the following constitutes an internal audience for a business?
Committed Fixed Costs
Long-term fixed costs that cannot be easily altered in the short run, such as leases or contracts.
Fixed Cost Per Unit
A financial metric that represents the total fixed costs divided by the number of units produced. It decreases as production increases.
Variable Cost
A cost that varies in direct proportion to changes in the level of production or sales volume.
Cost Driver
A factor, such as machine-hours, beds occupied, computer time, or flight-hours, that causes overhead costs.
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