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APICS CSCP Exam - Topic 6 Question 117 Discussion

Actual exam question for APICS's CSCP exam
Question #: 117
Topic #: 6
[All CSCP Questions]

In the analysis of costs, fixed costs are those that are:

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Suggested Answer: A

Fixed costs are those expenses that remain constant regardless of the volume of output produced. These costs do not fluctuate with changes in production levels, making them independent of output volume. Examples of fixed costs include rent, salaries, and insurance. They are incurred even when production levels are zero. Fixed costs are not dependent on asset utilization, inversely proportionate to output, or constant through the useful life of the asset but are instead constant in relation to production volume.


Horngren, C. T., Datar, S. M., & Rajan, M. V. (2014). Cost Accounting: A Managerial Emphasis. Pearson.

Drury, C. (2013). Management and Cost Accounting. Cengage Learning.

by Jacob at Oct 18, 2025, 11:22 AM

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Sunshine
10 hours ago
D is tricky. It can vary with asset life.
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Dacia
6 days ago
But what about D? They can be constant over time.
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Leonida
11 days ago
I agree, A makes the most sense.
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Adelina
16 days ago
I think it's A. Fixed costs don't change with output.
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Antonio
21 days ago
Fixed costs include rent and salaries, right?
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Elin
26 days ago
D is misleading, fixed costs can change with inflation.
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Myra
1 month ago
Haha, who would even think fixed costs are "inversely proportionate to the volume of output"? A) is the winner!
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Lacey
1 month ago
A) for sure. Fixed costs are, you know, fixed. They don't go up or down with production.
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Kindra
1 month ago
A) makes the most sense. Fixed costs are, well, fixed - they don't depend on output volume.
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Maynard
2 months ago
I agree, A) is the obvious answer. Fixed costs don't fluctuate based on how much you produce.
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Miriam
2 months ago
A) is definitely the right choice here. Fixed costs are independent of production levels.
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Brent
2 months ago
A) is the correct answer. Fixed costs do not change with the volume of output.
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Jacki
2 months ago
Wait, are fixed costs really constant over time? Sounds off.
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Francesco
2 months ago
Totally agree, fixed costs don’t change with production levels!
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Trinidad
2 months ago
I'm leaning towards A, but I want to double-check my understanding. Fixed costs are the overhead expenses the company has to pay no matter what, right? I'll make sure I have that right before submitting.
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Mozell
3 months ago
Yeah, A is the best choice. Simple logic!
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Marya
3 months ago
A) independent of the volume of output.
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Vanesa
3 months ago
I'm pretty confident A is the right answer. Fixed costs are those that don't fluctuate with output, unlike variable costs. The other options don't quite match that definition.
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Clemencia
3 months ago
Okay, for fixed costs, I remember they are the costs that the company has to pay regardless of how much they produce. So A seems like the best answer that captures that idea.
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Layla
4 months ago
Hmm, I'm a bit confused on this one. I know fixed costs are different from variable costs, but I'm not sure I fully understand the nuances of the definitions here. I'll have to think it through carefully.
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Malcom
4 months ago
I think the answer is A. Fixed costs don't change with output volume, so that seems like the right definition.
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Virgilio
4 months ago
I’m a bit unsure about this one. I thought fixed costs could be dependent on asset utilization, but that might be more about variable costs?
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Iesha
4 months ago
I practiced a question similar to this, and I think fixed costs don’t change with output levels, which makes A sound right to me.
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Joesph
4 months ago
I remember something about fixed costs being constant, but I’m not sure if that means they’re constant throughout the asset's life. Maybe it’s D?
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Jeannetta
5 months ago
I think fixed costs are definitely independent of the volume of output, so I’m leaning towards option A.
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