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Semi Fixed Costs
Are costs along with both a variable and fixed cost component? The fixed component is such portion that is constant irrespective of the level of activity. They are variable in specific activity levels however are fixed in other activity levels, as displayed underneath:
Figure: Semi Fixed Cost
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Blox ($) Shapez ($) Direct material per unit 10 23 Direct labour per unit 19 32 Manufacturing overhead per unit 7 10 Selling & Admin. expenses per unit 17 31 T
Material Costs - Cost Accumulation However 'Materials' refer to the tangible inputs into the procedure of producing useful output. They might be indirect materials or direct
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