Discretionary fixed costs: vary directly and proportionately with the level of activity. are made up of plant, equipment, and basic organizational costs. have a long-term planning horizon, generally encompassing many years. O usually arise from annual decisions by management.

Discretionary fixed costs: vary directly and proportionately with the level of activity. are made up of plant, equipment, and basic organizational costs. have a long-term planning horizon, generally encompassing many ye usually arise from annual decisions by management