In addition, medical devices include in vitro diagnostic products, such as general purpose lab equipment, reagents, and test kits, which may include monoclonal antibody technology. Certain electronic radiation emitting products with medical application and claims meet the definition of medical device.
Sales commission is a variable cost because the amount of the account is subject to variation. Think about it: A used car salesman is paid a commission say of $500 for every car he sells for the month of October. If he sells only 2 cars, then the sales commission is $1000, If he sells a whopping 12 cars, then the sales commission is $6000!!
<p>A cost which remains constant... <p>A cost which remains constant per unit at various levels of activity is a A. manufacturing cost. B. variable cost. C. mixed cost. D. fixed cost. A variable cost is a cost that A. may or may not be incurred, depending on management's discretion. B. varies per unit at every level of activity. C. varies in total in proportion to changes in the level of activity. D. occurs at various times during the year.</p><p> At the break-even point of 2,000 units, variable costs are $55,000, and fixed costs are $32,000.