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3-26 Committed and Discretionary Fixed Costs in Manufacturing Among the fixed costs of Howarth Company are depreciation and research and development (R&D). Using these two

3-26 Committed and Discretionary Fixed Costs in Manufacturing

Among the fixed costs of Howarth Company are depreciation and research and development (R&D). Using these two costs as examples, explain the difference between committed and discretionary fixed costs.

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