📚 Learning Guide
Understanding Fixed Costs and Decisions
easy

Which of the following best describes the impact of fixed costs on a company's overall cost structure?

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Choose the Best Answer

A

Fixed costs vary directly with production levels.

B

Fixed costs remain constant regardless of production levels.

C

Fixed costs are always lower than variable costs.

D

Fixed costs can be eliminated without affecting total costs.

Understanding the Answer

Let's break down why this is correct

Answer

Fixed costs are expenses that do not change regardless of how much a company produces or sells. This means that even if a business makes no sales at all, it still has to pay these costs, like rent or salaries for employees. Because fixed costs stay the same, they can affect how much profit a company makes; if sales are low, these costs can take up a larger share of the total expenses. For example, if a bakery has fixed costs of $1,000 for rent, and it sells $2,000 worth of goods, the fixed costs are only 50% of its total costs. However, if sales drop to $1,000, those fixed costs now represent 100% of its total costs, showing how important it is for a company to cover its fixed costs with enough sales to remain profitable.

Detailed Explanation

Fixed costs do not change when a company makes more or less of a product. Other options are incorrect because This answer suggests that fixed costs change with production, which is not true; This option claims fixed costs are always lower than variable costs, but that's not always the case.

Key Concepts

cost structure
Topic

Understanding Fixed Costs and Decisions

Difficulty

easy level question

Cognitive Level

understand

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