The high-low method is used in cost accounting to estimate fixed and variable costs based on a business's highest and lowest levels of activity. By focusing on these extremes, the high-low method ...

Freeport-McMoRan Inc. FCX saw an increase in its average unit net cash cost per pound of copper in the third quarter of 2025 to $1.40 from $1.13 in the prior quarter, marking a roughly 24% increase.

Imagine two apartment complexes in Chicago: one that will cost $380,000 per unit to build and another where expenses are $790,000 per unit. The second might conjure up images of luxury amenities and ...

Overhead costs are expenses tied to things other than the production of goods or services. Here's how to calculate overhead.

Under Secretary of Defense for Acquisition and Sustainment Bill LaPlante and Deputy Under Secretary of Defense for Policy Sasha Baker hold a press briefing in the Pentagon Press Briefing Room at the ...

When Software as a Service (SaaS) products scale, it might be tempting to think that traditional unit economics rules no longer apply. Expectations of economies of scale further fuel this notion. Yet, ...