These are the costs which do not change regardless of how many units are produced or sold. - Fixed Costs, These are the costs which change depending on how many units are produced or sold. - Variable Costs, Which of the following costs is a variable cost? - Raw materials, The Revenue is the sales made from all coffees sold in March which is P10,000. Variable costs are all the direct costs that contribute to producing that delicious cup of coffee for the customer. This may include items such as coffee beans, water, milk, disposable cups, and labor costs which total $4,000. Give the CM and CM ratio. - P 6,500; 65%, If the price of your product is P20 and the unit variable cost is P4, - then the unit contribution margin is $16.,

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