Fixed costs are usually included in flexible budgets,but they remain the same total amount within the relevant range of activity regardless of the output level chosen to 'flex' the variable costs and revenues.

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Fixed costs remain constant within the relevant range of activity, so they do not vary with the level of output. As a result, they are typically included in flexible budgets as a constant amount that does not change regardless of the level of activity being flexed.

Fixed Costs Are Usually Included in Flexible Budgets,but They Remain