11-Rent payment of company is; a- Fixed cost since it is paid free from the production amount. b- Variable cost since It is changing with the production amount Fixed cost since It is fixed as raw material. Varlable cost since prepayment can be possible. 12- Raw material ts a variable cost since: a- Itchanges according to the production amount. It is free of production amount. Itvaries easily by Itself. No contract avallable for raw materials. 18- Firma try to keep variable cost at maximum and fixed cost at minimum because; a- Fixed costs can be changed easily. b- Firms can adjust variable costs based on the production amount.

11- Rent payment of a company is a fixed cost since it is paid regardless of the production amount. Fixed costs are expenses that remain constant, regardless of the level of production or sales. In this case, the rent payment does not change with the production amount, making it a fixed cost.<br /><br />12- Raw materials are considered variable costs because they change according to the production amount. Variable costs are expenses that vary directly with the level of production or sales. In the case of raw materials, as the production increases or decreases amount of raw materials needed will also increase or decrease accordingly. Therefore, raw materials are classified as a variable cost.<br /><br />18- Firms try to keep variable costs at a minimum and fixed costs at a maximum because firms can adjust variable costs based on the production amount. Variable costs are directly related to the production process and can be easily adjusted by changing the production levels. By minimizing variable costs, firms can achieve higher profit margins. On the other hand, fixed costs remain constant and cannot be easily adjusted in the short term. Therefore, it is beneficial for firms to focus on minimizing variable costs while keeping fixed costs at a maximum.