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QuestionAccounting

Explain whether each of these expenses of a textile mill is a fixed cost or a variable cost, and why: (a) Repairs to a leaking roof (b) Cotton (c) Food for the mill's cafeteria (d) Night security guard (e) Electricity
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Answer

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Step 1:
I'll solve this problem by analyzing each expense and categorizing it as either a fixed or variable cost with a clear explanation.

Step 2:
: Understanding Cost Classifications

- Fixed costs: Expenses that remain constant regardless of production volume - Variable costs: Expenses that change in proportion to production volume

Step 3:
: Analyzing Roof Repairs

(a) Repairs to a leaking roof: Fixed Cost - Reason: Roof repairs are typically a one-time or periodic expense - The cost does not directly change with the amount of production - Occurs regardless of how many textiles are manufactured

Step 4:
: Analyzing Cotton

(b) Cotton: Variable Cost - Reason: Cotton is a direct material used in textile production - The amount of cotton used increases or decreases with the number of textiles produced - More production = more cotton needed - Less production = less cotton needed

Step 5:
: Analyzing Cafeteria Food

(c) Food for the mill's cafeteria: Semi-Variable Cost - Partially fixed (base staffing) and partially variable (based on number of workers) - Cost changes somewhat with production levels and employee count - Could be considered a mixed cost

Step 6:
: Analyzing Night Security Guard

(d) Night security guard: Fixed Cost - Reason: Security is typically a constant expense - Guard is employed regardless of production volume - Same salary paid whether production is high or low

Step 7:
: Analyzing Electricity

(e) Electricity: Variable Cost - Reason: Electricity consumption increases with production - More machines running = more electricity used - Directly proportional to production volume

Final Answer

(a) Roof Repairs: Fixed Cost (b) Cotton: Variable Cost (c) Cafeteria Food: Semi-Variable Cost (d) Night Security Guard: Fixed Cost (e) Electricity: Variable Cost