The best replacement for variable cost is fixed cost.

The best alternatives to variable cost are rated as following:
★★★★★  fixed cost
★★★  absorption cost
★★  marginal cost
★  total variable cost
★  average cost
★  direct cost
★  full cost
★  variable cost
★  fixed
★  average total cost
★  period cost
  absorption
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  total cost
  fixed cost property taxes
  truly fixed cost
  average variable cost
  standard cost
  differential cost
  total fixed cost
  fix cost

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