CostingSmall business
Fixed and variable costs
The same price can be a profit on one shelf and a loss on the next. Here is how fixed and variable costs behave — and why your cost per unit falls as you make more.
2 Jul 2026 · 4 min read
The same price can be a profit on one shelf and a loss on the next. Here is how fixed and variable costs behave — and why your cost per unit falls as you make more.