ocr: Fixed Costs The E100 represents a fixed cost. The higher the number of sales that are achieved the lower the unit fixed costs will be since the £100: is spread out over a greater number of unit sales. The following table and graphs illustrate this point: Level of (units) 5 10 15 20 25 30 35 40 45 50 Activity Total Fixed Costs (E's) 100 100 100 100 100 100 100 100 100 100 100 Fixed Cost per unit (E's) 100 20 10 7 5 3 3 5 2 2
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