A mixed cost O changes inversely with changes in volume. O is omitted from CVP analysis since it does not fit either a fixed or variable category. O includes both a variable cost and a fixed cost component. O can be fixed one period and then, change to variable in a subsequent period.

A mixed cost changes inversely with changes in volume. is omitted from CVP analysis since it does not fit either a fixed or variable category. includes both a variable cost and a fixed cost component. can be fixed one period and then, change to variable in a subsequent period