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Fixed and variable costs

Sort a cost into fixed or variable

Key terms
Fixed costs
Fixed costs are expenditures that do not change regardless of the level of production, because the fixed inputs behind them do not change in the short run.
Variable costs
Variable costs are the costs of the variable inputs, such as labour and raw materials, so they increase or decrease with output.

A fixed cost has to be paid even when output is zero

One example is the rent on a factory or a shop. Once you sign the lease, the rent is the same regardless of how much you produce, at least until the lease expires. Fixed costs take many other forms: machinery and equipment, research into new products, even advertising to build a brand name. At zero production the fixed costs are still there, so total cost starts from them rather than from nothing.

Check yourself

A factory's total cost is £5,000 in a month when it produces nothing, and £8,000 in a month when it produces 1,000 units. What are its fixed costs?

Variable costs rise and fall with the amount produced

The only way to increase or decrease output is by increasing or decreasing the variable inputs, so variable costs move with output. Labour is treated as a variable cost, since producing more typically requires more workers or more work hours, and raw materials count too. Total cost is the sum of the two: fixed costs plus variable costs, at every level of output.

Fixed, variable and total costVertical axis: Cost. Horizontal axis: Output. TC: an upward-sloping line. VC: an upward-sloping line. FC: a horizontal line.TCVCFCFC
Total cost is fixed cost plus variable cost. TC starts from FC at zero output and runs parallel to VC, above it by the fixed cost at every level of output.

Check yourself

Three of these are fixed costs for a café in the short run. Which one is a variable cost?

Example

Can you think of a cost a bakery must pay even in a month when it bakes nothing?

Common mistake

If the landlord puts the rent up, doesn't the rent become a variable cost?

No. Variable means varying with output, not varying at all. A rent rise changes the size of the fixed cost, and the new rent is still the same whether the shop sells ten loaves or ten thousand. The slip that runs the other way is forgetting that fixed is a short-run idea. Once the lease can be ended or a second shop opened, every cost can change, so in the long run all costs are variable.

Exam tip

Ask one question of any cost: would it change if the firm produced more, or less, next month? If not, it is fixed. Then give the reason as well as the label. "Rent is fixed because it is paid whatever the output" earns the mark where "rent is fixed" may not. Watch for costs that follow output, such as overtime, packaging and fuel.

Check yourself

This chart shows a firm's costs in the short run. Label each line.

Three cost linesVertical axis: Cost. Horizontal axis: Output. A: a horizontal line. B: an upward-sloping line. C: an upward-sloping line.ABC

Exam question

A removals firm hires its vans by the day, only on days it has a job. Explain whether the cost of the vans is a fixed or a variable cost. [2]

What to take away

Fixed costs do not change with the level of production in the short run: rent, machinery, research and advertising are paid whether output is high, low or zero. Variable costs, such as labour and raw materials, increase or decrease with output. Total cost is fixed cost plus variable cost. A fixed cost can still change in size, and in the long run no costs are fixed at all.