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2. Fixed cost - Wikipedia

   en.wikipedia.org/wiki/Fixed_cost

   Along with variable costs, fixed costs make up one of the two components of total cost: total cost is equal to fixed costs plus variable costs. In accounting and economics, fixed costs, also known as indirect costs or overhead costs, are business expenses that are not dependent on the level of goods or services produced by the business. They ...

3. What Is a Fixed Cost? - AOL

   www.aol.com/fixed-cost-194647372.html

   Here’s an example. The ABC Company makes widgets. The company has fixed costs of $10,000 per month. Each widget costs the company $3.00 to make, and it sells each widget for $5.00.

4. Average fixed cost - Wikipedia

   en.wikipedia.org/wiki/Average_fixed_cost

   In economics, average fixed cost (AFC) is the fixed costs of production (FC) divided by the quantity (Q) of output produced. Fixed costs are those costs that must be incurred in fixed quantity regardless of the level of output produced. =. Average fixed cost is the fixed cost per unit of output.

5. Manufacturing cost - Wikipedia

   en.wikipedia.org/wiki/Manufacturing_cost

   Manufacturing cost is the sum of costs of all resources consumed in the process of making a product. The manufacturing cost is classified into three categories: direct materials cost , direct labor cost and manufacturing overhead . [ 1 ]

6. Total absorption costing - Wikipedia

   en.wikipedia.org/wiki/Total_absorption_costing

   Total absorption costing (TAC) is a method of Accounting cost which entails the full cost of manufacturing or providing a service. TAC includes not just the costs of materials and labour, but also of all manufacturing overheads (whether ‘fixed’ or ‘variable’). The cost of each cost center can be direct or indirect.

7. Overhead (business) - Wikipedia

   en.wikipedia.org/wiki/Overhead_(business)

   Such expenses are incurred for output generally and not for particular work order; e.g., wages paid to watch and ward staff, heating and lighting expenses of factory, etc. Overheads are an important cost element, alongside direct materials and direct labor. [2] Overheads are often related to accounting concepts such as fixed costs and indirect ...