ACCA每日考场 第68期答案公布啦 +考题解析

Fixed costs are conventionally deemed to be which of the following?

A. Constant per unit of output
B. Outside the control of management
C. Easily controlled
D. Constant in total when production volume changes

正确答案：D

答案解析：

The correct answer is: Constant in total when production volume changes

Within the relevant range, fixed costs are not affected by the level of activity, therefore constant in total when production volume changes is correct.