Of the following choices, which one contains a common fixed cost?

Question

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The costs from a central payroll department to create paycheques for a cost centre's employees represents a common fixed cost as it is a cost that is incurred regardless of the level of activity or output of the cost centre. The other choices (A, B, and D) are either variable costs (sales clerks' salaries) or allocated costs (profit centre manager's salary and depreciation on a responsibility centre's equipment).

Of the Following Choices, Which One Contains a Common Fixed