Move Over, Elvis --Dickeson

These fixed costs, Dodd contends, do not vary with jobs. That's true. They may vary over a longer term, but they're not causally related to a job. Yet we struggle to fabricate a causal relationship by allocating some portion of those fixed costs to every chargeable hour of press, bindery, or other production time. Kind of makes you weep for the silliness of it all, doesn't it?