In the example shown below, cell C7 uses absolute reference. 
Definitions:
Average Total Cost
The total cost of production divided by the number of units produced, representing the cost per unit.
Marginal Cost
The cost added by producing one extra item of a product, integral for decision-making in production.
Cookies
Small, sweet baked treats, often containing flour, sugar, and some type of oil or fat, sometimes including other ingredients such as chocolate chips or nuts.
Average Total Cost
The total cost per unit of output, calculated by dividing the total cost of production by the quantity of output.
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