Cost effect of productivity for fixed costs is calculated by multiplying the difference in units of capacity (current year capacity units minus the previous year capacity units) by price per unit of capacity of the previous year.

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Cost effect of productivity for fixed costs is calculated by multiplying the difference in units of capacity, current year capacity units minus the previous year capacity units, by price per unit of capacity of the current year.

Cost Effect of Productivity for Fixed Costs Is Calculated by Multiplying