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Fixed Costs
Are costs such do not change along with of the level of output? It is also named as autonomous cost, as it stays the similar irrespective of the activity level as displayed Below:
The classification of cost into variable and fixed costs would merely hold in a relevant range beyond that all costs are variable. The relevant/related range is the activity limits in that the cost behaviour can be predicted.
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Batch Costing This is a kind of job costing that is utilized when production consists of limited repetitive work and definite number of item manufactured in one batch. A batc
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