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Ask the Tutor ACCA MA

Fixed cost

BBrian4y ago
Sir what’s the difference between directly attributable fixed cost and Directly apportioned fixed cost
John MoffatJohn MoffatTutor4y ago#1
Apportioned fixed costs are fixed costs incurred by the company that are shared/apportioned between the various products being made. Specifically attributable fixed costs are fixed costs that specifically occur because a specific product is made. If they do not make that particular product then those fixed costs will not exist.
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