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Come and Find Out Your Solution In Here. Cost Behavior Related to Time Resource and Activity. The same observation can be made for other forms of labor. For example, salaries of moulding production line, supervisors are difficult to adjust as the activity output fluctuates. It could take months, a year or two years to determine whether a drop in production is permanent. According to this situation, this labor cost is seen as a fixed cost rather than a variable cost. Resources are needed to .

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