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Created page with "== Variable Cost == Variable cost refers to the expenses that fluctuate in direct proportion to the level of production or sales volume. Unlike fixed costs, which remain constant regardless of the level of output, variable costs increase as production increases and decrease as production decreases. This concept is fundamental in cost accounting and managerial decision-making, as it impacts pricing, budgeting, and financial forecasting. <div class='only_on_desktop i..."
