the fixed cost can be negative if and only if the basis of calculating the fixed cost is not realistic or representative such as the high low method that relies on extreme values only to ascertain the fixed and variable cost.
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Gross Block=Cost of fixed assets(cost of accumalating the asset)+depreciation.
Total Cost (T) = Fixed Cost (F) plus Variable Cost (V) or T = F + V. The dependent variable is T because as F & V change, T depends on the values of F & V. The independent variables (plural; two) are F & V. F and V change independent of T. You can also think of the above as cause (independent) and effect (dependent). The cause of F & V changing has the effect of T changing. So, in the above equation, there are two independent variables; F & V.
fixed perimeter is the perimeter being fixed
negative x positive = negative negative x negative = positive negative x negative x negative = negative negative x negative x negative x negative = positive .....
Cost plus pricing is "circular" for manufacturing firms. They estimate demand to determine fixed manufacturing costs per unit, so that they can mark up cost to obtain a price. However the price affects the quantity demanded, the higher the price the lower the demand. The fewer the units purchased the cost per unit will go up, increased the cost plus price, lowering the demand further.