Sir Artwork and machine setup costs are only required once at the start of the production run and are not batch size dependent therefore they are fixed costs .
But I cannot understand what art work is
Can you please explain me with an example of what an art work is
Although I will explain what artwork is, it is not necessary to know what it is to be able to do the question.
If you are producing any printed material then the artwork is the setting up of the text and/or pictures in the required layout so it is then ready to be printed.