No, I don't agree. A variable cost is constant per unit of product while a fixed cost is not constant per unit of product. A variable cost is called variable because it varies in total amount as number of units produced changes. That is, total amount of variable cost will increase proportionately as units produced increases and vice versa. Therefore, the variable cost per unit will remain the same within the relevant range. A fixed cost is called fixed because it is constant in total amount within the relevant range regardless of the of the production volume changes.
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