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Question(s) / Instruction(s):

Which of the following statements regarding fixed costs is incorrect? 

a)            Total fixed costs are constant within the relevant range.

b)            Expressing fixed costs on a per unit basis usually is the best approach for decision making.

c)            Fixed costs expressed on a per unit basis will increase with decreases in activity.

d)            Fixed costs expressed on a per unit basis will decrease with increases in activity.

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