Fixed costs are defined as those costs that:

A. Remain the same regardless of the level of activity

B. Vary in proportion to the level of activity

C. Vary inversely to the level of activity

D. Remain the same per unit regardless of the level of activity.

28. Variable costs are defined as those costs that:

A. Remain the same in total, regardless of the level of activity.

B. Vary per unit according to the level of activity.

C. Contain elements of both fixed and variable costs.

D. Remain the same per unit, regardless of the level of activity.