costs incurred in making a product which do not change with the amount of product made (such as rent or insurance), costs which do not change in proportion to the number of articles or units produced and which have to be paid regardless of whether anything is produced or not, kulu, mis toodangu mahu kasvamisel või kahanemisel ei tarvitse kasvada ega kahaneda, nt laenatud kapitali intress, põhivara hoolduskulud, tulekahjukindlustus