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The cost incurred by a Toys Manufacturing Company is given below. Classify the cost into fixed cost and variable cost.

Rent, Wages, Insurance Premium, Electricity Charges, Cost of raw material, Salary to the Managing Director.

    Fixed Cost Variable Cost

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  Fixed Cost      Variable Cost
1. Rent 1. Wages
2. Insurance Premium 2. Cost of raw materials
3. Salary of M.D 3. Cost of raw materials

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