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step fixed costs definition, step fixed costs meaning | English dictionary. Search also in: Web News Encyclopedia Images. step. n. 1 the act of motion brought about by raising the foot and setting it down again in coordination with the transference of the weight of the body. 2 the distance or space covered by such a motion.
Step variable costs are costs that are variable in nature, but the cost per unit changes as the company steps to higher levels of production.For example, a company that builds houses will need to buy lumber.ixed costs are a hybrid between variable and fixed costs. This means the cost incurred has a portion that remains the same regardless of production level and a variable portion that changes with the level of production. An example of this type of cost is a cellphone contract.