31.   And higher utilization allows refiners to operate at a lower fixed cost per barrel.

32.   And many of these firms put in fixed costs because they signed three- or four-year contracts with their employees.

33.   And the attraction is clear -- every extra ticket sold beyond those that cover fixed costs is largely profit.

34.   And they do not add to the major fixed costs of the federal government like national defense or interest on the national debt.

35.   And, by trimming variable costs, it tempts companies with high fixed costs to engage in destructive price competition.

36.   As hospitals have substantial fixed costs, incremental business can bring large returns.

37.   Aside from lobbying for the bailout, the airlines have responded by slashing fixed costs.

38.   At the Providence Journal Co., management was looking for a way to avoid the escalation of fixed costs, said John Bowers, vice president of human resources.

39.   A production cut would crush earnings, in part because companies depreciate the fixed cost of chip plants over just four years.

40.   A weak dollar can hurt Japanese air carrier competitiveness on international routes since their fixed costs rise relative to those of foreign rivals.