11. Analysts say the high fixed cost of maintaining in-room phones exacerbated the losses. 12. Some schools include fixed costs like capital investment and salaries in the tuition. 13. The fixed cost of the production equipment is borne the external equipment suppliers. 14. High fixed costs is the major reason that explains the difference. 15. Costs associated with the fixed factors are " fixed costs ". 16. There are fixed costs of maintaining the same number of buildings. 17. Unit costs include all fixed costs and all variable costs involved in production. 18. BP credited lower fixed costs and increased production for much of the improvement. 19. Fixed costs are a serious challenge for B & M businesses.20. Airlines face high fixed costs including large numbers of employees and aircraft leases.