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,...

1 quart = 4 cups.

=> We know that 1 quart = 2 pints

But 1 pint = 2 cups

=> 2 pints = 2 x 2 cups = 4 cups = 1 quart.

This is a layer of atmosphere about 60 to 70 km above the earth and extends to about 400km. It contains ionised particles which can reflect radio waves making radio communication round the world possible.

Protons carry a positive electrical charge, electrons carry a negative electrical charge and neutrons carry no electrical charge at all. The protons and neutrons cluster together in the central part of the atom, called the nucleus, and the electrons 'orbit' the nucleus.