1. Fixed costs should be separated from variable costs.

2. In reality variable costs do not behave strictly in this manner.

3. On many farms, there's still plenty of scope in the variable costs, believes Aubourn Farming agronomist Nick Bleach.

4. Fixed costs should be separated from variable costs when working out the annual accounts.

5. Standard variable cost is better as any inefficiencies stay in the transferring division and the receiving division starts with a clean slate.

6. Shipping and receiving costs, on the other hand, are variable costs.

7. So the impact of changes in entrance charges on the frequency decision by participants is diluted by the other variable costs.

8. Where is a measure of the relative factor intensities in fixed and variable costs.

9. At the same time, assume that variable costs per unit decline to $ 340.

9. try its best to gather and make good sentences.

10. Fixed costs and inter-divisional profit are thus transformed into variable costs.

11. Though variable costing is a western capitalism country's product, it has many advantages with respect to controlling cost, short-range decision and appraising results.

12. An account combining P/L and cash flow is proposed. (2)A uniform costing system combining variable costing and full costing is developed.

13. Which one of the following is the best reason for using variable costing?