Define Cost. Distinguish between Fixed and Variable Cost. Give one example of each.

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Cost is the sum of actual money expenditure on inputs  (explicit cost), estimated value of the inputs provided by the owners (implicit cost) and normal profit.

Variable Cost Fixed Cost
Variable costs refer to the costs which vary directly wlth the level of output. Fixed costs refer to those costs which do not vary directly with the level of output.
Variable cost can be changed in the short run. Fixed cost cannot be changed in the short run.
Variable cost is zero when there is no production. Fixed cost can never be be zero even if there is no production..
Variable cost is incurred on variable factors like labout raw material etc.  Fixed cost is incurred on fixed factors like land, no production. building etc.
Wages of casual labouq,payment for raw material, etc.    Salary of permanent staff, insurance premium building rent, etc.

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