It is the end of 2017. Countrywide All - Fixed Corporation began operations in January 2016. The company is so named because it has no variable costs. All its costs are fixed; they do not vary with output. Countrywide All - Fixed Corp. is located on the bank of a river and has its own hydroelectric plant to supply power, light, and heat. The company manufactures a synthetic fertilizer from air and river water and sells its product at a price that is not expected to change. It has a small staff of employees, all paid fixed annual salaries. The output of the plant can be increased or decreased by pressing a few buttons on a keyboard. The following budgeted and actual data are for the operations of Countrywide All - Fixed. (Click the icon to view the budgeted and actual data.)