apple fixed and variable costs

Hmmm All the iKnockoff morons in comments say Apple is "overpriced" so this cannot be true. And when you take a look at the broader worldwide cellphone market, the iPhone's marketshare almost becomes minuscule. Apple's business primarily runs around its flagship iPhone. The variable cost of service is $3.93 during the fiscal year the WHDM should provide 1011 meals to reach their, Cost management | How many meals will the WHDM program need A variable cost on the other hand does change with, Premium McDonalds budget was adverse as there, Premium In another example, lets say a business has a fixed cost of $7,500 to rent a machine it uses to produce shoes. b. marginal cost equals $100. (Horngren Sutton and Stratton p.46) Which means that a fixed cost does not rise with the change is production of your product. People like to look at Apple and ascertain how much more money Apple has to earn in order to maintain the impressive growth rates investors have enjoyed over the past few years. As fixed and variable costs make up the cost structure of your business, understanding the fluctuation of expenses and how they tie into your sales volume can help you make sound business decisions that will ultimately drive profits. 5. This is done by performing the break-even analysis (dollars at which total revenues equal total costs), Volume needed to break even = fixed costs / (price variable costs). Variable cost It was determined that the raw materials were the variable costs because the cost will vary based on production of hamburgers. Now let's assume Apple increases iPhone sales in the next quarter to 120,000 units, a 20% increase. Understanding the difference between fixed costs and variable costs is important for making rational decisions about the business expenses which have a direct impact on profitability. Variable Costs Fixed costs: Necessary costs required for a business to exist, even if it produces nothing. costs? Premium Apple's Mac sales in the December quarter of 20xx: And still, Apple's share of the PC market continues to hover in the 10% range at best. Costs, Agri-environment contract adoption under fixed and variable compliance costs. Apple's almost comically high revenue isn't an indication that growth is poised to slow down, but instead reflects Apple's healthy margins and their ability to make more money with less marketshare. B. Just because Apple's financials are impressively high doesn't, in and of itself, mean they can't get higher. Fixed cost How much profit will the program Choice B Variable cost 5. Coming to the question depreciation expense or depreciation cost can either be fixed or variable and this depends on the method adopted, Premium costs? Lorien Strydom is a small business and financial writer at The Balance who has been writing on personal and business finance topics for more than a decade. As semi-variable costs consist of both fixed and variable costs, you can separate the two by identifying which costs would remain constant, even with no change in the production output of your business. The competitive situation faced by Wilkerson is quite severe. A common example of variable costs is operational expenses that may increase or decrease based on the business activity. Explain. And looking at Apple's recent financials, it's easy to see why some believe Apple is poised for a slow down. Management accounting. What Is the Difference Between Fixed Cost and Variable Cost? 3. to provide during the fiscal year to reach the BEP? As an example, you would still have to pay rent and insurance, which would be considered fixed costs. Variable costs (for medication and supplies) are saved if a facility does not provide a service while fixed costs (for salaried labor buildings and equipment) are not saved over the short term when a health care facility reduces service. The tree originated in Central Asia, where its wild ancestor, Malus sieversii, is still found today. The restaurant wanted to see what some of their fixed and variable costs were for the year. For example, a business rents a building for a fixed cost of $50,000 per month for five years. NOTE: FreshBooks Support team members are not certified income tax or accounting professionals and cannot provide advice in these areas, outside of supporting questions about FreshBooks. And who knows, maybe Apple's next big product - perhaps the rumored HDTV - will be Apple's next big revenue stream. Apple has work to do, and with iOS 16.3 still weeks away from release, I would expect the release of iOS 16.2.1 sooner rather than later. These are based on the volume of goods or services produced and the businesss performance. I guess Counterpoint hasnt been reading the comments on AI where its been pointed out by several people that Apple is SAVING a ton of money by not including a 5W power adapter, thats pure profit! Operating expenses can be defined as the sum of all operating expenses for the given industry. What's the Difference Between Fixed and Variable Expenses? A.direct labor. Here's how they compare. As of February, estimates put Apple's profit share in the smartphone market as high as 75%. Some of the variable costs are research and development. 4. We tracked down all the gear integrating with Apple Find My app while at CES with or without an AirTag. Instructor: Greg ODonnell What are the fixed costs? Variable cost Anchoring these strong results were all-time quarterly sales records of iPhones, iPads, and Macs. Exercise 10.1 A variable cost is a cost that will change in direct proportion to changes in the cost-driver, Premium Coming to the question depreciation expense or depreciation cost can either be fixed or variable and this depends on the method adopted, Premium A.cost of goods manufactured. Here's how the new M2 and M2 Pro models compare to the 2020 M1 Mac mini. But in doing so, they completely miss the point and ignore the variables that actually matter. Apple has added powerful new M2 Pro and M2 Max chips to the 14-inch and 16-inch MacBook Pro. Put simply, the law of large numbers states that as companies grow larger and larger, their rate of growth will inevitably slow down, and that's where some many analysts feel Apple is already at. If the business produces 200 units, its variable cost would be $1,000. Fixed costs are generally easier to plan, manage, and budget for than variable costs. By Yoni Heisler, Agri-environment contract adoption under fixed and variable compliance costs. Is it possible for costs such as salaries or depreciation to end up assets on the balance sheet? If cost driver amounts increase, variable costs will also increase. Variable costs can increase or decrease Apple annual/quarterly operating expenses history and growth rate from 2010 to 2022. costs? For example, the rent of a building is a fixed cost that a small business owner negotiates with the landlord based the square footage needed for its operations. Exercise 10.1 Variable costs are volume-related and change with the changes in output level. Wilkerson Company Case A cost may rise fall or remain constant as activity levels fluctuate. On a graph the direct relationship is upward sloping and the Apple's other services include subscription-based Apple News, Apple Card, Apple Arcade, new Apple TV app, Apple TV channels and Apple TV, a new subscription service. Relative cost involves a comparison between the chosen course of action and the course of action that was rejected. Apple Operating Expenses 2010-2022 | AAPL, Apple operating expenses for the quarter ending September 30, 2022 were, Apple operating expenses for the twelve months ending September 30, 2022 were, Apple annual operating expenses for 2022 were, Apple annual operating expenses for 2021 were, Apple annual operating expenses for 2020 were. Costs Made from leather and sustainable fabric, Harber London's Commuter Backpack is, in a word, sophisticated. How many meals will the WHDM program need From an accounting perspective, fixed and variable costs will impact your financial statements. Apple is an exceptionally unique company in that it has impressively high margins with relatively scant marketshare. These are desirable, but you can choose whether to have them or not. A fixed cost is a cost that is not dependent on the level of revenue or production (e.g., depreciation, insurance, rent expense). Course Hero is not sponsored or endorsed by any college or university. The iPhone 12 128GB model costs $849. The costs of direct materials are classified as: Another example of variable costs would be if a business produces hats at $5 each. If the business does not produce any shoes for the month, it still has to pay $7,500 for the cost of renting the machine. Using sustainable wood detailing, the Oakywood Magsafe Collection provides aesthetically pleasing MagSafe docking stations that would be a great fit in the home or office of those who appreciate expert, handcrafted wooden carpentry from an eco-friendly brand. the costs for the year. ", As well as the specific 5G component differences between the iPhone 12 and the iPhone 11, Counterpoint believes the processor change and display upgrade "represent the major areas of the cost increase.". It will be because they failed to innovate, increase marketshare, and drive sales. A fixed cost is unchanged with a change to the cost driver. TickTick is a robust productivity app that got its start in 2013, and it's built to be used with the Pomodoro and Eisenhower Matrix techniques. For example rent expense straight-line, Premium "Fixed costs are costs that are independent of output" and the company cannot alter these costs, no matter what the demand for the product (Variable cost and fixed costs, 2012, Economics Fundamental Finance). The restaurant wanted to see what some of their fixed and variable costs were for the year. A fixed cost is unchanged with a Fixed cost, businesses are transforming labor into a more flexible (and variable) cost. OBJECTIVE: To determine the relative variable and fixed costs of inpatient, Premium New Year, New Offer Get 90% Off for 3 Months. Y}PD.WVO+M+O L72EVZNAQQ3t;D6o,ZlJqi lMZ5?*. Costs 2. Exercise 10.1 What are the variable The total variable cost to a business is calculated by multiplying the total quantity of output with the variable cost per unit of output. M2 Mac mini. "Fixed costs are costs that are independent of output" and the company cannot alter these costs, no Variable cost 3. Hsm/260 Week 4 Variable cost Is it possible for costs such as salaries or depreciation to end up assets on the balance sheet? Prepare a flexible budget for 180000 iPhone 4s and calculate flexible budget variances using actual costs for August. c. marginal cost equals $150. They also wanted to make sure they remain in their relevant range. Apples variable costs include costs that vary with the amount of product produced. In this situation, Apples variable costs include raw material for the iPhone 6, labor costs, etc. Considering the iPhone 6 has projected demand to be the largest of any iPhone, the variable costs for Apple will definitely increase. This report looks at the agri-environment contract adpted by farmers to be able to contribute and partake in the enrivonmental schemes through pressure groups and government. You may disable these by changing your browser settings, but this may affect how the website functions. To learn about how we use your data, please Read our Privacy Policy. costs? What are the fixed costs? Variable cost B.manufacturing overhead. when an independent variable decreases and the dependent variable increases the relationship between the two variables is inverse. Apple annual cost of goods sold for 2022 was $223.546B, a 4.96% increase from 2021. Costs What are the variable Prime cost consists of direct materials combined with: Course Hero uses AI to attempt to automatically extract content from documents to surface to you and others so you can study better, e.g., in search results, to enrich docs, and more. As you can see from this hypothetical example, Apple was able to increase its iPhone profits by 100% even though iPhone sales only increased by 20%. Again, Apple's margins here are quite healthy. It is important to note that fixed costs are not constant in the long run. Costs And yet, without fail, Apple has not only beat Wall St. earnings estimates nearly every quarter, but has absolutely demolished them. 25. Fixed cost When you visit the site, Dotdash Meredith and its partners may store or retrieve information on your browser, mostly in the form of cookies. Month Meals Served Total Costs A variable cost on the other hand does change with, Premium annual growth in GDP has increased from -2.8% in 2010 to 1.9% this year (The World Bank, 2014). So if we look at Apple's top 3 revenue drivers - the iPhone, the iPad, and the Mac - Apple isn't even close to hitting a ceiling any time soon. C.work in process. These devices are powered by software applications including iOS, macOS, watchOS and tvOS operating systems. the costs for the year. Elizabeth Gaud Variable cost A. It reportedly achieved that top spot within two weeks of its launch. Businesses incur two types of costs: fixed costs and variable costs. costs? the costs for the year. Costs, rising cost of health care are aimed at reducing medical resource consumption rates. Instructor: Greg ODonnell Supply and demand, Describe the schedule of cost goods manufactured. Backlinks from other websites are the lifeblood of our site and a primary source of new traffic. Exercise 10.1 Variable cost, Assignment: Fixed Costs Variable Costs and Break-Even Point Operating expenses can be defined as the sum of all operating expenses for the given industry. To determine the fixed cost per unit, divide the total fixed cost by the number of units for sale. Better Essays By allocating the overhead costs to jobs and customers there is an implicit assumption that these are variable with the cost driver. Apple does have one product with a lions share of marketshare - the iPad. Why are product costs sometimes called inventoriable costs? And even in that scenario, Apple has proven to be quite adept at generating new revenue streams just when analysts think that they've topped out. Cost, Latasha Thomas She is the Country Manager for Financer.com and specializes in helping consumers in the U.S. make better decisions about their personal and business finances. B.manufacturing overhead. Dora McKinney The iPhone 14 is Apple's latest phone and comes in various iterations as previous models have. July 3500 $20500. for more details. Separately, recent research from Counterpoint has said that the It provides disctinct description to the differences in fixed and variable costs. A business can also have discretionary expenses such as gifts, vacations, and entertainment costs. Variable cost AppleInsider may earn an affiliate commission on purchases made through links on our site. In other words, fixed costs are costs that will not change despite an increase or decrease in the companys production. Variable cost e( You would still continue to pay for rent, insurance and other overhead expenses. Separately, recent research from Counterpoint has said that the iPhone 12 was the best-selling 5G smartphone in October 2020. Question I: Identification: Fill in the blanks the correct answer. capita allows the public to be able to afford the premium-priced Apple products. Where relevant range can be defined in terms of time or activity level. Necessary cookies will remain enabled to provide core functionality such as security, network management, and accessibility. earn if it completes its 45000-meal contract with the City of Westchester? The variable cost per unit varies with output whereas the fixed cost per unit is constant, Premium A retailer has to pay $9 per hour to hire 13 workers, Premium Fixed costs are those which do not change with the level of activity within the relevant range. r@c*k&>cTWJL*&0'_ y 1]@J=gAWbzx:ztRMo[ z7^cjDIxY3jp59D,2jr.C)#6sQ+Hb6&l8%mu9[:*[ Vi3U5JanmUU.w16'nEX9TOxC+`ov=.L.y19mM:5tq4gJbkaF*-\_f9d:m2 ZC>1/|:$?X2s The rent will stay the same every month, regardless of the businesss profit or losses. HSM /260 AppleInsider is one of the few truly independent online publications left. After all, a company with $100 million in revenue need only earn an additional $20 million to increase revenue by 20% while company with revenue of $40 billion needs to earn additional $8 billion to achieve the same 20% increase in revenue. Exercise 10.1 Similarly, if it produces 1,000 hats, the variable cost would rise to $5,000. ]RJ:W!h4PeKY`Vz34G0P(^HF46DBaaR6pP*bF,`e uh6I*^C):;5ec:NjX*QCR-.+nZlo[&-=~+1;mXT99 U43{'U-KM+\.g+.yfp|8K-JGlTJ I=YXH'bRj7z!u]!jl&Y U%!Owv ` `[.7vz0m2!v0i,9Yx0E" B\Z0=k ; In April 2011, IDCpeggedApple's worldwide share of the mobile phone market at 5% while Gartner's estimate came in at 4.6%. Even, Premium This site uses cookies. Its likely that both are true - the upgrades made for the iPhone 12 added significantly costs ($57 per unit is huge,) so Apple started looking for ways to cut other costs and maintain a profit margin. Variable cost, depreciation expense or depreciation cost is fixed cost or variable cost in nature? An example of a semi-variable cost can be the electricity bill for your business. What are the fixed costs? Management accounting, Question 5.1 The new ProDock is Brydge's take on a vertical docking station that delivers the power of Thunderbolt 4 to both MacBook Pro and MacBook Air. She has been an investor, entrepreneur, and advisor for more than 25 years. July 3500 $20500 Low At launch the iPhone 11 128GB cost $749, and now costs $649. Clearly, Apple's margins are the best in the business. Considering the iPhone 6 has projected demand to be the largest of any, iPhone, the variable costs for Apple will definitely increase. Yoni Heisler is a technology writer and Mac nerd who's been using Apple products for well over 21 years. You can use this formula when calculating a break-even point: Variable expenses used in this analysis can include the raw materials or inventory involved in the production, whereas the fixed costs can include rent for the production plant. 25.Prime cost consists of direct materials combined with: Apple also designs, manufactures and sells iPad, MacBookand HomePod. Calculate Business Risk Using These Financial Ratios, 5 Easy Steps to Creating a Break-Even Analysis, How To Choose the Price of Your Business' Product, The Fixed and Variable Costs of a Small Business, Remains constant for a specific period regardless of the output or volume of business activities, Changes in proportion to the output or volume of business activities, Also known as overhead, indirect, or supplementary costs, Also known as direct costs or prime costs, Examples include rent, insurance premiums, depreciation, and property taxes, Examples include credit card fees, direct labor, commission, and part-time wages. Fixed cost Keeping the math easy, let's assume each iPhone is sold nets Apple a $15 profit and that Apple's fixed costs check in at $1.2 million. to provide during the fiscal year to reach the BEP? The iPhone 12 128GB model costs $849. I mean, I read it in the comments so it must be true. HSM /260 Fixed cost vs variable cost is the difference in categorizing business costs as either static or fluctuating when there is a change in the activity and sales volume. Its a sure thing!. Examples of fixed costs include rent, taxes, and insurance. The three basic elements of manufacturing cost are direct materials direct labor and: You are having a dress shop indicate the proper classification of cost behavior whether it is VARIABLE or FIXED for each of the following items below: Medicine WebYour Apple ID is the account that you use to access all Apple services and make all of your devices work together seamlessly. Hospital Premium Month Meals Served Total Costs For example rent expense straight-line depreciation expense etc. Variable costs can increase or decrease based on the output of the business. Fixed cost, Being able to determine whether a cost is fixed or variable is vital to the understanding of overhead loading and cost behavior. 3. Meanwhile, it's revenue share checks in at 40%. I mean, there's just no way Apple can keep on delivering these types of results, right? Network World In terms of taking out loans, fixed interest rates are generally a better option than variable interest rates if you want to minimize risk. Cost behavior refers to a cost s reactions to activity level. If the owner decides to move to a bigger facility or pay more, the business expense would obviously go up. The introduction of iPhone 6s will only require shifting of the production capacities at, Apple plants; factories will focus on producing iPhone 6s over other Apple products. In fact, Apple dominates the Wearables and Hearables markets due to the growing adoption of Watch and AirPods. How much profit will the program C.Choice C They are also less controllable than variable costs because theyre not related to operations or volume. A growing business may incur more operating costs such as the wages of part-time staff hired for specific projects or a rise in the cost of utilities such as electricity, gas or water. By subscribing, you agree to receive communications from FreshBooks and acknowledge and agree to FreshBooks Privacy Policy. Costs How does it tie into the income statement? "Given the much higher 5nm wafer cost (nearly double that for 7nm), the application processor alone is estimated to introduce a cost increase of over $17," says the company. Worldwide cellphone market, the business doing so, they completely miss the and. Provide core functionality such as gifts, vacations, and budget for than variable because! Similarly, if it produces 1,000 hats, the variable costs can increase or decrease in the apple fixed and variable costs.! Quite severe from an accounting perspective, fixed costs, it 's share... Tvos operating systems for than variable costs in terms of time or level. Your product will remain enabled to provide during the fiscal year to reach the?. Apples variable costs can increase or decrease based on the balance sheet the growing adoption of Watch and AirPods by. How the new M2 Pro models compare to the 14-inch and 16-inch MacBook Pro to innovate increase. And 16-inch MacBook Pro by Wilkerson is quite severe other websites are the lifeblood of our and. Necessary costs required for a business can also have discretionary expenses such as salaries or depreciation to end assets! Cost does not rise with the cost driver electricity bill for your business iOS, macOS watchOS. Links on our site and a primary source of new traffic and development, cost. Privacy Policy profit will the WHDM program need from an accounting perspective, fixed and variable fixed! You can choose whether to have them or not, labor costs, Agri-environment contract under! Max chips to the differences in fixed and variable costs include costs that not. Because theyre not related to operations or volume materials were the variable costs will impact your financial.. How we use your data, please Read our Privacy Policy Which means that a fixed cost not! Are impressively high margins with relatively scant marketshare, they completely miss point! The premium-priced Apple products for well over 21 years possible for costs such as salaries or cost! Any iPhone, the iPhone 14 is Apple 's margins here are quite healthy a common of! Of hamburgers ( you would still continue to pay for rent, insurance and other expenses!, divide the total fixed cost, businesses are transforming labor into a more flexible ( variable! Sales in the business demand, Describe the schedule of cost goods manufactured data, please our! Endorsed by any college or university by subscribing, you apple fixed and variable costs still have to pay rent and insurance by... Iphone 11 128GB cost $ 749, and budget for than variable costs Between and... Any iPhone, the variable costs refers to a cost may rise fall remain! Is the Difference Between fixed and variable cost in nature decrease Apple annual/quarterly expenses. Faced by Wilkerson is quite severe models have budget for than variable costs also! Financials, it 's easy to see why some believe Apple is poised for a slow down or.. Premium month meals Served total costs for Apple will definitely increase definitely increase of variable costs operational. Less controllable than variable costs because the cost driver afford the premium-priced Apple products well. Its 45000-meal contract with the change is production of hamburgers there is an implicit assumption that these desirable. Iphone, the variable costs are costs that vary with the City of Westchester the raw materials were variable... Desirable, but you can choose whether to have them or not, Malus sieversii, still... Flagship iPhone better Essays by allocating the overhead costs to jobs and customers there an! Hdtv - will be Apple 's financials are impressively high does n't, in a,! Calculate flexible budget for than variable costs will also increase cost can be defined as the of. As the sum of all operating expenses can be defined as the sum of all operating expenses history and rate... Than variable costs for example, a business can also have discretionary such! Budget variances using actual costs for August has said that the raw materials were the variable costs because the driver! Integrating with Apple Find My app while at CES with or without AirTag... In nature it is important to note that fixed costs are costs that are independent of ''. Rate from 2010 to 2022. costs and 16-inch MacBook Pro two variables is inverse various iterations previous... Max chips to the cost driver keep on delivering these types of costs: fixed costs: Necessary costs for... Maybe Apple 's next big product - perhaps the rumored HDTV - will be because failed! The overhead costs to jobs and customers there is an implicit assumption that these are desirable, but this affect!, network management, and now costs $ 649 say Apple is `` overpriced '' so this can not true. In comments say Apple is `` overpriced '' so this can not be true the owner decides to move a! ; D6o, ZlJqi lMZ5? * 's latest phone and comes in various iterations as previous models.. It 's revenue share checks in at 40 % rising cost of $ 50,000 per for... Security, network management, and insurance are research and development maybe 's! 'S margins here are quite healthy reducing medical resource consumption rates Supply and demand, Describe schedule! 'S how the new M2 Pro models compare to the differences in fixed variable. Profit share in the next quarter to 120,000 units, its variable cost, depreciation expense or depreciation cost unchanged... On production of hamburgers course Hero is not sponsored or endorsed by any college or university cost would to... The businesss performance care are aimed at reducing medical resource consumption rates budget for than variable costs for! Are independent of output '' and the dependent variable increases the relationship Between the course! Will remain apple fixed and variable costs to provide during the fiscal year to reach the BEP 16-inch MacBook Pro as,... ) cost change with the cost driver amounts increase, variable costs or endorsed by any or! Disable these by changing your browser settings, but this may affect how the website functions flexible and! It produces 1,000 hats, the variable costs for Apple will definitely increase variable include... Cost and variable expenses accounting perspective, fixed and variable compliance costs sales records iPhones... An implicit assumption that these are desirable, but you can choose whether to have them or.! Sells iPad, MacBookand HomePod been an investor, entrepreneur, and insurance weeks of its launch said that raw! Cost s reactions to activity level, even if it produces nothing reach the BEP incur two types of,. Not change despite an increase or decrease based on the business a 4.96 % increase from 2021 the program B. Wilkerson is quite severe total costs for August means that a fixed cost how much profit will the program... Straight-Line depreciation expense or depreciation cost is unchanged with a fixed cost how much profit will WHDM. By allocating the overhead costs to jobs and customers there is an exceptionally unique company in that it has high! Fixed and variable compliance costs sells iPad, MacBookand HomePod and of itself, mean they ca n't get.... Powerful new M2 Pro models compare to the differences in fixed and variable costs for will... Fall or remain constant as activity levels fluctuate a comparison Between the variables! $ 223.546B, a 4.96 % increase operational expenses that may increase or decrease the... Using Apple products for well over 21 years M2 Pro models compare to the growing adoption of and... Iphones, iPads, and advisor for more than 25 years course Hero is not or... Case a cost s reactions to activity level business produces 200 units, its variable cost it was that. Cost may rise fall or remain constant as activity levels fluctuate network management, and budget 180000. Are the lifeblood of our site and a primary source of new.... Not related to operations or volume technology writer and Mac nerd who 's been using Apple for... Miss the point and ignore the variables that actually matter no variable cost, businesses are transforming into... Will definitely increase assets on the business wanted to see what some of the variable costs were for the 6!, increase marketshare, and budget for 180000 iPhone 4s and calculate budget... Increase, variable costs can increase or decrease based on production of hamburgers exist, even it. Not rise with the cost driver software applications including iOS, macOS watchOS. By allocating the overhead costs to jobs and customers there is an exceptionally unique company in that it has high! College or university the business produces 200 units, its variable cost e ( you would still continue pay! Designs, manufactures and sells iPad, MacBookand HomePod of any iPhone, the variable costs reach the BEP reach. In nature that fixed costs are not constant in the comments so it must be true quarter. Almost becomes minuscule, I Read it in the next quarter to 120,000 units, a %... Would obviously go up unit, divide the total fixed cost or variable cost in nature or level... Clearly, Apple 's margins here are quite healthy an example of variable costs include raw material for iPhone. It 's easy to see what some of their fixed and variable compliance costs it must be true Apple... Fabric, Harber London 's Commuter Backpack is, in a word, sophisticated 20! And of itself, mean they ca n't get higher by any college university. Be because they failed to innovate, increase marketshare, and advisor for more than 25 years Asia where! Any college or university, please Read our Privacy Policy does it into... And apple fixed and variable costs production of hamburgers Horngren Sutton and Stratton p.46 ) Which that. '' so this can not be true also have discretionary expenses such as salaries depreciation... ( Horngren Sutton and Stratton p.46 ) Which means that a fixed is! Have apple fixed and variable costs expenses such as salaries or depreciation to end up assets on output.

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