Page 92 - F2 - MA Integrated Workbook STUDENT 2018-19
P. 92
Chapter 4
Test your understanding 7
Direct/Indirect Fixed/Variable
Business rates for repair shop Indirect Fixed
Salary of repair shop supervisor Indirect Fixed
Repair person paid per repair Direct Variable
carried out
Electricity for recharging repair tools Indirect Variable
Test your understanding 8
A company increase its activity with the relevant range. Tick the correct boxes
below to indicate the effects on costs.
Increase Decrease Remains the same
Total variable costs
Total fixed costs
Variable cost per unit
Fixed cost per unit
84
