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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA MA – FIA FMA › Fixed cost
Sir what’s the difference between directly attributable fixed cost
and
Directly apportioned fixed cost
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.
