Examples of common fixed costs are insurance and depreciation while variable costs include direct labor, raw materials and utilities.

In contrast to fixed costs, variable costs change in direct proportion to the number of patients.

You have fixed costs, you have variable costs, and you have profit margins.

Main financial variables were hospital operating costs, fixed costs, and variable costs.

The distinction between fixed and variable costs commonly used by accountants is quite irrelevant.

The fixed costs, variable costs, the interest expense and depreciation are allowable deductions.

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What is the opposite of variable cost?
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