Answer: Fixed Cost
Explanation: Fixed cost will always be a relevant cost because a business must incur fixed cost during the course of the business.
Fixed cost are cost that are not depended on sales or activity level of the organisation and they are incurred in as much as the business is operational.
Examples of fixed costs are:
Utilities, salaries, rent, depreciation etc.
Fixed costs has a high influence on the profit/ loss of any organisation.