Welcome to our Facmaster Factory!
fixed costs generally include the costs that are incurred regardless of whether the machine is actually used in production. these costs do not vary with the amount of machine use. fixed costs are sometimes referred to as ownership andor overhead costs. depreciation depreciation is a non-cash expense of machinery ownership that must be recognized.variable cost per unit Rs 24, and Rs illustrative problem topside limited has two production departments and and two service departments fac tory office and materials handling. all factory overhead costs are traceable to departments with the exception of building occupancy.