Fixed costs are ____ that remain ____ regardless of the level of production or sales. They include items like rent, ____, and insurance premiums. These costs do not fluctuate with ____, making them essential for businesses to consider in their budgeting and ____ planning processes. It is important to remember that fixed costs ____ change but are not directly related to changes in production. So, for example, ____ for offices may go up each year, even if output stays the same.

Fixed costs

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