@SkyWhisperer - Yeah, I remember I had an economics professor who was particularly controversial. He said once you have fixed costs, you take them into account and then you forget them. Then I ran into other guys who said that in standard costing system you had to spread your fixed costs out over the life of the product.
I don’t know who is correct. I think there’s a lot of creativity in accounting as to how you allocate your costs and therefore come to a true estimate of profit. It sure makes it tougher than running a lemonade stand.