1. Fixed cost exists in every business, assume yourself as a cost accounting manager of a renowned manufacturing company, Oman Refco. In the process of controlling fixed costs, you need to explain the fixed cost and its behavior to the manufacturing staff. Taking any one fixed cost element of your manufacturing concern, explain your staff regarding the Total fixed cost and the fixed cost per unit with a suitable numerical example and graphical representation.

2. Explain in detail to the staff how does the above example of fixed cost element is affected during this Coronavirus (Covid-19) pandemic situation?