I am doing a business management course, and I don't understand this phrase and would like some help!

Kind Regards

Fixed costs are costs that remain constant whether you produce anything. These might be rent on the building, salaries of employees, etc. Direct costs are costs that can be attached to a product, including sales costs.

Direct Costs Definition, Indirect Costs Definition, Fixed vs Variable Costs (http://www.accountingelite.com/accounting-tips/direct-costs-definition-indirect-costs-definition-fixed-vs-variable-costs-accounting-relevant-costs-and-irrelevant-costs/)