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The cost of production absorbs expenses which behave differently in relation to the activity level (variable expenses), whatever the level of activity (fixed or structure expenses) is. The influence of these two categories of expenses is felt on the unitary cost. Cost variation is determined only by changes in activity, because the same fixed costs will be distributed to a greater or smaller number of products. Therefore, if the activity level increases, the unitary cost tends to fall and vicedoaj:88cb1953f77341148452f47ed04accd2 fatcat:c2fljn4x2jem5j7g4bftekwori