Which type of cost remains relatively unchanged regardless of the output level or sales revenue?

Fixed costs are expenses that do not change with the level of output or sales revenue. This means that whether a company produces a large number of products or very few, its fixed costs, such as rent, salaries of permanent staff, and insurance, remain constant over a certain period. These costs are incurred regardless of business activity, making them essential for understanding overall cost structures and profitability.

In contrast, variable costs fluctuate with production levels; as output increases, variable costs rise and vice versa. Direct costs typically refer to expenses that can be directly attributed to the production of specific goods or services, such as raw materials. Contingent costs are those that depend on specific conditions being met and can vary widely depending on circumstances. Thus, fixed costs uniquely remain stable, providing a clear distinction from the other types of costs listed.