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COSTBY -RAHUL LADUNA
Fixed cost refers to those costs which do not vary directly with
the level of output.
Total Fixed Cost
FOR EXAMPLE
Total fixed costs do not respond to changes in unit level cost drivers within a
period.Total fixed costs (Y)
Total activity (X)00
Basic Cost Behavior Patterns
Variable cost refer to those cost which vary directly with the
level of output
Total Variable Costs
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