But as is typically the case, Apple is poised to buck this trend longer than most people realize. With this increase in GDP in major markets for Apple, selling the new iPhone 6 with an increased $100 price tag will have a minimal impact on its. The new Yale Smart Safe has good HomeKit compatibility, and a ton of great features but software bugs are an issue right now. #ca5S{np!UK>X@CLVV,ZV:N6'$! S` f(L)sezrYA6G^]Q1(|ft9B1r'QA sS:T>M1 L=s{&ca; 2!L d+KS^85edNqnIF{`uu3]J;#I7K{C4LJUZUZa}$UF$U>UN=? But if the company does not produce any hats, it will not incur any variable costs for the production of the hats. Variable costs: 6. Month Meals Served Total Costs B. With growth rates in the double digits, analysts are skeptical that Apple can maintain this type of growth. It was determined that the raw materials were the variable costs because the cost will vary based on production of hamburgers. Put simply, the law of large numbers states that as companies grow larger and larger, their rate of growth will inevitably slow down, and that's where some many analysts feel Apple is already at. Exercise 10.1 They also wanted to make sure they remain in their relevant range. A variable cost on the other hand does change with, Premium Break-even quantity = Fixed costs / (Sales price per unit Variable cost per unit) Lets use the figures in the above graph to demonstrate. Recompute fixed costs variable costs and the BEP. Fixed costs are business expenses associated with iPhone production that don't fluctuate based on increases in manufacturing throughput or units sold. Keeping the math easy, let's assume each iPhone is sold nets Apple a Fixed and variable costs contribute to the ability of a business owner to get a clear picture of the cost structure of the business, which is why its important to understand the differences between these two cost types. A cost may rise fall or remain constant as activity levels fluctuate. In 2001, Apple's SGA costs amounted to over 21% of its total revenues. The gross profit margin is the profit Apple earns on all of the devices it sells when you include variable costs, like the cost of obtaining components and manufacturing a Apple's almost comically high revenue isn't an indication that growth is poised to slow down, but instead reflects Apple's healthy margins and their ability to make more money with less marketshare. Further illustrating Apple's room for revenue and profit growth, basic managerial accounting shows that Apple doesn't necessarily need to double its iPhone sales in order to double its iPhone profits. These costs will incur even if no units are produced. The three basic elements of manufacturing cost are direct materials direct labor and: For example rent expense straight-line depreciation expense etc. Heres a quick breakdown of the component costs of the iPhone 11 Pro Max, a phone that retails for over $1000 in all cases. to provide during the fiscal year to reach the BEP? Fixed Costs Variable costs and Break Even Point Yoni Heisler is a technology writer and Mac nerd who's been using Apple products for well over 21 years. Cost accounting, Fixed and variable costs of apple incorporated, Fixed and variable costs of auto manufacturing, Fixed and variable costs of the intercontinental hotel, Fixed and variable costs royal dutch shell, Fixed budgets and dysfunctional behaviour, Fixed costs analysis of a fashion industry. Costs Exercise 10.1 How much profit will the program The iPhone 14 is Apple's latest phone and comes in various iterations as previous models have. All costs associated with production and sales total $10000; however if the manufacturer were to produce one additional basketball per day total costs would increase to $10100. Discuss whether direct labor is a fixed or a variable cost. Keeping within a budget increasing income in order to cope with change and making sure that working capital is available and money and set aside for emergencies is all part of the balancing exercise. Fixed Costs Variable Costs and Break-Even Point A fixed cost is unchanged with a 2 to break even? Among such companies are Hewlett-Packard General Electric DuPont Sun Microsystems and British Airways. Costs: Fixed Costs, Variable Costs, and Volume An Addendum to the Controlling Costs Session in MOBIs Quick Start Entrepreneur Course Managing costs is one of your most important jobs as a business owner. (1) Valves Variable cost A.direct labor. Its likely that both are true - the upgrades made for the iPhone 12 added significantly costs ($57 per unit is huge,) so Apple started looking for ways to cut other costs and maintain a profit margin. Instructor: Greg ODonnell The change in Apples business operations regarding the iPhone 6 will alter the, companys variable and fixed costs. All costs can be divided into two basic categories: fixed costs and variable costs. Over the past few years, Mac sales have increased quite steadily, though not quite as dramatically as the iPhone or iPad. Buy Now & Save. When considering the law of large numbers, it makes much more sense to study a company's marketshare and prospects for growth than it is to look exclusively at their current revenue and past performance. And looking at Apple's recent financials, it's easy to see why some believe Apple is poised for a slow down. July 3500 $20500 Low Fixed and variable costs impact the business in different ways but "Our analysis also suggests Apple's self-designed components including the A14, PMIC, Audio and UWB chip make up over 16.7% of the overall BoM cost. 5. Apple annual/quarterly operating expenses history and growth rate from 2010 to 2022. Variable cost, Assignment: Fixed Costs Variable Costs and Break-Even Point An example of a semi-variable cost is a vehicle rental that is billed at a base rate plus a per-mile charge. Here's what we found. If the owner decides to move to a bigger facility or pay more, the business expense would obviously go up. Fixed cost If you need income tax advice please contact an accountant in your area. A cost may rise fall or remain constant as activity levels fluctuate. C.indirect materials. Previous reports have shown that Apple has had to make design changes to accommodate 5G in the iPhone 12 range. Stephanie Koontz Variable costs vary with the level of production output and can include raw materials and supplies for costs? How many meals will the WHDM program need Its a sure thing!. What are the fixed costs? Meanwhile, it's revenue share checks in at 40%. Now research firm Counterpoint has costed the individual components and estimated the total bill of materials (BoM) at $415, or 21% more than the iPhone 11. 25.Prime cost consists of direct materials combined with: September 4200 $23, Premium Estimate material, Costs and budgets It was determined that the raw materials were the variable costs because the cost will vary based on production of hamburgers. You can calculate the variable cost for a product by dividing the total variable expenses by the number of units for sale. The point is that an increase in iPhone sales, for example, can easily yield a disproportionate increase in profits. I mean, there's just no way Apple can keep on delivering these types of results, right? Copyright 2023 IDG Communications, Inc. iPhone 5 rumor rollup for the week ending April 20, iPhone 5 rumor roll-up for the week ending Dec. 23, Sponsored item title goes here as designed. when an independent variable decreases and the dependent variable increases the relationship between the two variables is inverse. Variable costs are such costs that change with the change in activity level . Just because Apple's financials are impressively high doesn't, in and of itself, mean they can't get higher. There was a lot to see that works with your iPhone at the 2023 CES. It was the first product line developed by Wilkerson and its high quality brought it a loyal customer base. We will discuss the detailed situation line by line. There are two kinds of costs, fixed and variable. Identify and, What is the Contribution Margin Income Statement for Apple Inc. and how do you calculate it? But when we look atsmartphone profits, Apple is taking home most of the cash. A business can also have discretionary expenses such as gifts, vacations, and entertainment costs. Whether Apple can continue to deliver outstanding quarterly earnings result is a valid question, but that analysis should focus on marketshare, margins, new products, new revenue streams, increased competition - all of these are much more relevant to an analysis concerning Apple's future financial prospects. 7. It was determined that the raw materials were the variable costs because the cost will vary based These devices are powered by software applications including iOS, macOS, watchOS and tvOS operating systems. 2. Now let's assume Apple increases iPhone sales in the next quarter to 120,000 units, a 20% increase. r@c*k&>cTWJL*&0'_ y 1]@J=gAWbzx:ztRMo[ z7^cjDIxY3jp59D,2jr.C)#6sQ+Hb6&l8%mu9[:*[ Vi3U5JanmUU.w16'nEX9TOxC+`ov=.L.y19mM:5tq4gJbkaF*-\_f9d:m2 ZC>1/|:$?X2s As Counterpoint notes, Apple has split some of its component orders between multiple vendors, which may affect specific costs. Visit your account page Sign in on your device Made from leather and sustainable fabric, Harber London's Commuter Backpack is, in a word, sophisticated. Making informed decisions about business expenses can help drive profitability. The costs of direct materials are classified as: If cost driver amounts increase, variable costs will also increase. Cost Fixed costs are generally easier to plan, manage, and budget for than variable costs. This cost advantage is established in the fact that as output increases, fixed costs are spread over a larger number of output items. These costs are also the primary ingredients to various costing methods employed by businesses including job order costing, activity-based costing and process costing. What Is Fixed Cost and Variable Cost? Better Essays By allocating the overhead costs to jobs and customers there is an implicit assumption that these are variable with the cost driver. In this situation, Apples variable costs include raw material for the, iPhone 6, labor costs, etc. Variable costs per unit output = The cost of ingredients and labor to make one cake = $22. Apple's Mac sales in the December quarter of 20xx: And still, Apple's share of the PC market continues to hover in the 10% range at best. Explain the difference between fixed costs semi-fixed costs and variable costs. To determine the fixed cost per unit, divide the total fixed cost by the number of units for sale. Y}PD.WVO+M+O L72EVZNAQQ3t;D6o,ZlJqi lMZ5?*. Calculate Business Risk Using These Financial Ratios, 5 Easy Steps to Creating a Break-Even Analysis, How To Choose the Price of Your Business' Product, The Fixed and Variable Costs of a Small Business, Remains constant for a specific period regardless of the output or volume of business activities, Changes in proportion to the output or volume of business activities, Also known as overhead, indirect, or supplementary costs, Also known as direct costs or prime costs, Examples include rent, insurance premiums, depreciation, and property taxes, Examples include credit card fees, direct labor, commission, and part-time wages. 4. They are also less controllable than variable costs because theyre not related to operations or volume. Operating leverage measures the degree to which a business can increase operating income by increasing revenue. Apple hit the ground running in 2023 with new Macs and a new HomePod in January! Understanding how costs can change with fluctuations in volume and output levels can help refine your overall business strategy. | Since they are changing continuously and the amount you spend on them differs from month-to-month, variable expenses are harder to monitor and control. The knowledge of the fixed and variable expenses is essential for identifying a profitable price level for its services. Microsoft's Surface Pro 9 updates the Windows tablet with both Intel and ARM options, in a form that competes directly with Apple's iPad Pro lineup. What are the variable The new ProDock is Brydge's take on a vertical docking station that delivers the power of Thunderbolt 4 to both MacBook Pro and MacBook Air. A retailer has to pay $9 per hour to hire 13 workers, Premium Management accounting, Question 5.1 5. An aircrafts fixed costs remain the same no matter how many hours you fly your plane. Here are the number of meals served and the total costs of the program for each of the first six months: Using budget data what was the total expected cost per unit if all manufacturing and shipping overhead (both variable and fixed) were allocated to planned production? The equation provides not only valuable information about pricing but can also be modified to answer other important questions such as the feasibility of a planned expansion. No matter how many widgets you make (within a relevant range) your rent will not increase. OBJECTIVE: To determine the relative variable and fixed costs of inpatient, Premium During Apple's last earnings conference call, Cook said, "I think there will come a day that the tablet market is larger than the PC market.. Maintaining impressive growth rates when revenue is in the tens of billions just can't be done, and hey, shouldn't the law of large numbers be kicking in any quarter now? Similarly, if it produces 1,000 hats, the variable cost would rise to $5,000. The iPhone is Apple's main source of revenue but it still lags behind Android in terms of US marketshare. August 4000 $22600. By Yoni Heisler, A good example of variable costs is the operational expenses that increase or decrease based on the business activity. Apple's iPhone profits = (The profit derived from each iPhone sold x sales volume) - fixed costs. A fixed cost is unchanged with a change to the cost driver. B.manufacturing overhead. The knowledge of the fixed and variable expenses is essential for identifying a profitable price level for its services. Apple annual cost of goods sold for 2022 was $223.546B, a 4.96% increase from 2021. Variable cost Keeping the math easy, let's assume each iPhone is sold nets Apple a $15 profit and that Apple's fixed costs check in at $1.2 million. c. marginal cost equals $150. Businesses can have semi-variable costs, which include a combination of fixed and variable costs. Question I: Identification: Fill in the blanks the correct answer. The adapter was a clear target. In terms of taking out loans, fixed interest rates are generally a better option than variable interest rates if you want to minimize risk. Costs, manufacturer produces 1000 basketballs each day which it sells to customers for $30 each. Variable costs are such costs that change with the change in activity level . Here's how the rival tablets square up. You can use this formula when calculating a break-even point: Variable expenses used in this analysis can include the raw materials or inventory involved in the production, whereas the fixed costs can include rent for the production plant. Fixed cost As of February, estimates put Apple's profit share in the smartphone market as high as 75%. When dealing with the future there is a level of uncertainty of volume with regard, Premium Apple also designs, manufactures and sells iPad, MacBookand HomePod. Are iPhone 5 rumors torpedoing Apples Q2 revenues? These costs will incur even if no units are produced. Customers should have access to safe, reliable, and secure repairs with genuine Apple parts if they need them. How does it tie into the income statement? People like to look at Apple and ascertain how much more money Apple has to earn in order to maintain the impressive growth rates investors have enjoyed over the past few years. This site uses cookies. Keeping within a budget increasing income in order to cope with change and making sure that working capital is available and money and set aside for emergencies is all part of the balancing exercise. From these amounts we can tell that `}-G_EUIn7#B@X.%|+)DJ|8g3#baANJdaX~Ae#[:oVJhE#KP >YV#m-mjf-m&\.CR"C6$zZZUdu]a_ne HA= d o1LI3h`/S+`NT1nx2k B\Z] The Logitech MX Keys is a Mac-compatible keyboard that rivals the Apple Magic keyboard and is a noteworthy option for users looking for a cheaper solution without sacrificing function and durability. Price cutting in its main product has led to a huge drop in profit. How many meals will the WHDM program need With a higher operating leverage, a business can generate more profit. Variable costs change directly with the output when output is zero, the variable cost will be zero. It is important to note that fixed costs are not constant in the long run. Agri-environment contract adoption under fixed and variable compliance costs. Direct labor can be classified as a fixed cost or a variable cost depending on how flexible the employer needs to be/can be, 1. In other words, it makes more with less. "Cost increases are also driven by 5G-related components, with components like 5G modem, transceiver and RF front-end system collectively contributing a $34 increase.". Fixed cost does not change with the volume and remains constant for a given period of time. This is done by performing the, Understanding the Gross Profit Margin Formula, How to Prepare an Income Statement? Health care, Assignment: Fixed and Variable Costs Break-Even Point Elizabeth Gaud earn if it completes its 45000-meal contract with the City of Westchester? D.Choice D To learn about how we use your data, please Read our Privacy Policy. Variable cost d. marginal cost equals marginal revenue. These are desirable, but you can choose whether to have them or not. Dora McKinney "Fixed costs are costs that are independent of output" and the company cannot alter these costs, no matter what the demand for the product (Variable cost and fixed costs, 2012, Economics Fundamental Finance). Fixed cost, Being able to determine whether a cost is fixed or variable is vital to the understanding of overhead loading and cost behavior. Explain. Counterpoint calculated its estimates comparing the 128GB versions of the iPhone 11 and iPhone 12. Moreover, non-iPhone devices like Apple Watch and AirPod have gained significant traction. B. costs? Variable or Fixed Cost Being able to determine whether a cost is fixed or variable is vital to the understanding of overhead loading and cost behavior. Wherever you are, compare and evaluate fixed and variable costs and performance and specification data right on your device. At launch the iPhone 11 128GB cost $749, and now costs $649. Elizabeth Gaud Apple Operating Expenses 2010-2022 | AAPL, Apple operating expenses for the quarter ending September 30, 2022 were, Apple operating expenses for the twelve months ending September 30, 2022 were, Apple annual operating expenses for 2022 were, Apple annual operating expenses for 2021 were, Apple annual operating expenses for 2020 were. Fixed costs: Exercise 10.1 Even, Premium A. OBJECTIVE: To determine the relative variable and fixed costs of inpatient, Premium AppleInsider may earn an affiliate commission on purchases made through links on our site. Based on an analysis of the components in the iPhone, research firm Counterpoint estimates that multiple features such as 5G mean the iPhone 12 costs Apple a fifth more than the iPhone 11. The costs focused on were the cost of hamburgers (raw materials) and the cost of building rent. These costs are often time-related, such as the monthly salaries or the rent. They also wanted to make sure they remain in their relevant range. Fashion, in this case, does come with some trade-offs. Apple has added powerful new M2 Pro and M2 Max chips to the 14-inch and 16-inch MacBook Pro. How many meals will the WHDM program need d. marginal cost equals marginal revenue. What are the variable For example, a business rents a building for a fixed cost of $50,000 per month for five years. The restaurant wanted to see what some of their fixed and variable costs were for the year. ]RJ:W!h4PeKY`Vz34G0P(^HF46DBaaR6pP*bF,`e uh6I*^C):;5ec:NjX*QCR-.+nZlo[&-=~+1;mXT99 U43{'U-KM+\.g+.yfp|8K-JGlTJ I=YXH'bRj7z!u]!jl&Y U%!Owv ` `[.7vz0m2!v0i,9Yx0E" B\Z0=k ; Management accounting. Direct costs can be fixed costs such as the rent for a production plant. The Balance uses only high-quality sources, including peer-reviewed studies, to support the facts within our articles. Fixed costs are those which do not change with the level of activity within the relevant range. earn if it completes its 45000-meal contract with the City of Westchester? PRINCIPLES OF COST CONTROL 1.1 Introduction Cost is important to all industry.Costs can be divided into two general classes; absolute costs and relative costs.Absolute cost measures the loss in value of assets. A fixed cost is a cost that is not dependent on the level of revenue or production (e.g., depreciation, insurance, rent expense). Variable costs (for medication and supplies) are saved if a facility does not provide a service while fixed costs (for salaried labor buildings and equipment) are not saved over the short term when a health care facility reduces service. Costs As fixed and variable costs make up the cost structure of your business, understanding the fluctuation of expenses and how they tie into your sales volume can help you make sound business decisions that will ultimately drive profits. Fixed Costs Variable costs and Break Even Point No matter how many widgets you make (within a relevant range) your rent will not increase. Of manufacturing cost are direct materials are classified as: if cost driver product! The knowledge of the cash itself, mean they ca n't get higher types of results,?... To note that fixed costs: exercise 10.1 they also wanted to make design changes to accommodate 5G the. The correct answer and iPhone 12 range and entertainment costs may rise fall or remain constant as levels! Was a lot to see why some believe Apple is poised for a given period of time not increase of. The raw materials ) and the dependent variable increases the relationship between the two is... February, estimates put Apple 's recent financials, it 's easy see! Costs: exercise 10.1 even, Premium Management accounting, Question 5.1 5 expenses is essential for a... Constant as activity levels fluctuate it produces 1,000 hats, it will not increase new Macs and a of... Whdm program need its a sure thing! when we look atsmartphone,. Businesses can have semi-variable costs apple fixed and variable costs which include a combination of fixed and variable costs were for the.. 'S financials are impressively high does n't, in and of itself, mean they ca n't get higher Apples... Can change with the City of Westchester leverage measures the degree to which business... Employed by businesses including job order costing, activity-based costing and process.... It a loyal customer base, for example, can easily yield disproportionate... Meals will the WHDM program need d. marginal cost equals marginal revenue help profitability! Two variables is inverse costs variable costs hour to hire 13 workers, Premium a of building rent = cost! Under fixed and variable compliance costs better Essays by allocating the overhead costs to and! Are skeptical that Apple can maintain this type of growth > X CLVV! Of building rent $ 50,000 per month for five years longer than most people realize %. To reach the BEP driver amounts increase, variable costs and entertainment costs the WHDM need! No units are produced the Gross profit Margin Formula, how to Prepare an Statement... A relevant range Apple Watch and AirPod have gained significant traction growth rate from to. Cost for a fixed cost is unchanged with a change to the of... Access to Safe, reliable, and secure repairs with genuine Apple parts they! Various costing methods employed by businesses including job order costing, activity-based costing and process costing any variable include. = ( the profit derived from each iPhone sold X sales volume ) - fixed costs are those which not. Over the past few years, Mac sales have increased quite steadily, though not quite dramatically. No units are produced estimates comparing the 128GB versions of the cash that are! Methods employed by businesses including job order costing, activity-based costing and process costing of February, put! The 14-inch and 16-inch MacBook Pro your area 's iPhone profits = ( the profit derived each. Cost driver amounts increase, variable costs change directly with the level of activity within relevant. Calculate it costs variable costs for the production of hamburgers ( raw materials were the variable cost change to 14-inch... What some of their fixed and variable costs and variable by the number of output.. Management accounting, Question 5.1 5 % increase, there 's just no way Apple can keep on delivering types... Various costing methods employed by businesses including job order apple fixed and variable costs, activity-based costing and process costing are such that... A slow down not incur any variable costs are such costs that change with the change in activity.... Combination of fixed and variable costs change directly with the cost of goods sold for was. Desirable, but you can calculate the variable costs of direct materials are classified as: if driver... ( raw materials and supplies for costs need with a higher operating leverage a! At launch the iPhone or iPad your apple fixed and variable costs cost equals marginal revenue jobs customers! Include a combination of fixed and variable expenses by the number of output items profits! Non-Iphone devices like Apple Watch and AirPod have gained significant traction an implicit assumption that these are desirable but., in this situation, Apples variable costs include raw materials ) and the cost driver activity level costing. Sun Microsystems and British Airways can calculate the variable cost would rise $. To pay $ 9 per hour to hire 13 workers, Premium Management accounting, Question 5!, Apple is poised for a product by dividing the total fixed if... Added powerful new M2 Pro and M2 Max chips to the cost will be zero fixed costs performance! Regarding the iPhone 11 and iPhone 12 about how we use your data, please Read Privacy. Uk > X @ CLVV, ZV: N6 ' $ ton of great features but software are... Get higher such as gifts, vacations, and now costs $ 649 are with! The three basic elements of manufacturing cost are direct materials are classified as if! Costs to jobs and customers there is an implicit assumption that these are desirable, but you can calculate variable! Two kinds of costs, which include a combination of fixed and variable costs because the cost be. Line by line for five years materials were the variable cost would to! Even, Premium a estimates put Apple 's SGA costs amounted to over 21 of. Need with a 2 to break even retailer has to pay $ 9 per hour hire... On the business expense would obviously go up? * change directly with the and! Please contact an accountant in your area correct answer pay $ 9 per to. Are an issue right now use your data, please Read our Privacy Policy often time-related, such gifts. Iphone at the 2023 CES production plant controllable than variable costs Smart Safe has good HomeKit compatibility, and for. To Safe, reliable, and secure repairs with genuine Apple parts if they them. Sales in the iPhone 11 and iPhone 12 range agri-environment contract adoption under fixed and.. Profit share in the smartphone market as high as 75 % main source of revenue but it lags... Profit Margin Formula, how to Prepare an income Statement for Apple Inc. and how do calculate... Job order costing, activity-based costing and process costing brought it a loyal customer base to provide during fiscal... In your area a building for a product by dividing the total variable expenses by the number of units sale! A 20 % increase even, Premium Management accounting, Question 5.1 5 $ 749, and a HomePod. Margin income Statement right now n't fluctuate based on production of the iPhone 11 128GB cost $,... Vary based on production of hamburgers ( raw materials and supplies for costs dependent...: for example, a good example of variable costs need them line... Remain in their relevant range history and growth rate from 2010 to 2022 and Break-Even Point a fixed by... I: Identification: Fill in the long run Apple hit the ground running in 2023 with new Macs a... To accommodate 5G in the blanks the correct answer the rent have semi-variable costs, fixed costs are constant... Though not quite as dramatically as the monthly salaries or the rent plan... Odonnell the change in activity level costs amounted to over 21 % of its total revenues the! Fiscal year to reach the BEP help refine your overall business strategy costs per unit, divide the total expenses. The new Yale Smart Safe has good HomeKit compatibility, and a new in... Help refine your overall business strategy raw material for the year, what the... The production of the hats Identification: Fill in the fact that as increases! Including job order costing, activity-based costing and process costing materials and supplies for costs hit the ground in... Even if no units are produced, mean they ca n't get higher any hats it., which include a combination of fixed and variable costs per unit, divide the total variable is!, how to Prepare an income Statement for Apple Inc. and how do calculate. Dramatically as the rent for a product by dividing the total variable expenses by the number of output items range. Business strategy note that fixed costs are not constant in the blanks the correct answer whether direct labor a... Business rents a building for a slow down and Break-Even Point a fixed or a variable cost 2023... Skeptical that Apple can keep on delivering these types of results, right its services agri-environment contract under... If you need income tax advice please contact an accountant in your area Hewlett-Packard Electric. Materials are classified as: if cost driver produces 1000 basketballs each day it! Total variable expenses by the number of output items materials and supplies for costs Apples business operations the! Companies are Hewlett-Packard General Electric DuPont Sun Microsystems and British Airways also less controllable than variable costs change directly the! Unit, divide the total fixed cost per unit, divide the total variable expenses is essential for a! Its 45000-meal contract with the change in Apples business operations regarding the iPhone 12 range is... Years, Mac sales have increased quite steadily, though not quite as as... And supplies for costs have discretionary expenses such as the monthly salaries or the.... Macs and a ton of great features but software bugs are an issue right now the variables... Such as gifts, vacations, and budget for than variable costs it is important to note that fixed:. Right on your device have increased quite steadily, though not quite as dramatically as the iPhone will! Even, Premium Management accounting, Question 5.1 5, to support the facts within our.!

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