Questions

Direct Materials doesn't come under Fixed Cost because it vary with changes in the activity level of a business.

Fixed Cost :

A fixed cost is a cost that does not change over the short-term, even if a business experiences changes in its sales volume or other activity levels.

It is of some importance to understand the extent and nature of the fixed costs in a business, since a high fixed-cost level requires a business to maintain a high revenue level in order to avoid generating losses.

Examples of Fixed Cost are:

Insurance, Salaries, Rent, Property Taxes,...

Megahertz is used to measure wave frequencies, as well as the speed of microprocessors. One MHz represents one million cycles per second. The speed of microprocessors, called the clock speed.

In the body, the fat stored can be served as a cushions or insulation which protects the vital organs in the body from the external damage in the environment.