In case of the variable cost we can accept that may be the cost of material has gone up during the period of say the period of the actual performance, may be that the time of preparing the budget that was the different price but actually the while purchasing from the market the price of the material has gone up or maybe because of some wastages of the material that the cost and gone up but in case of the fixed cost this cost should not increase, fixed cost should not increase that should remain the same.
कदाचित आपण बजेट तयार करताना ती किंमत वेगळी असेल परंतु, बाजारातून खरेदी केली जात असेल तेव्हा कच्या मालाची किंमत वाढली असेल किंवा कदाचित कच्चा माल वाया गेल्यामुळे किंमतीत वाढ झाली असेल. परंतु निश्चित किंमतच्या बाबतीत ही किंमत वाढू नये ती तेवढीच असावी.