Which of the following is regarded as fixed cost?

Among the given options, the cost of rent on land is regarded as a fixed cost. Fixed costs are those expenses that do not vary with the level of production or sales in a business. They are considered to be the basic expenses that must be paid, regardless of the level of output. In the case of rent on land, the cost remains the same regardless of the amount of output produced or sold. In contrast, costs such as raw materials, fuel, light, and labour wages are variable costs because they vary depending on the level of production or sales. As production or sales increase, these costs also increase proportionally.