Which of the following statements about fixed costs is true?

The statement that fixed costs remain constant regardless of production levels is true because fixed costs are expenses that do not change with the volume of goods or services produced by a business. Examples of fixed costs include rent, salaries, and insurance, which remain the same regardless of whether production increases or decreases. This characteristic is essential for businesses to understand as it helps in budgeting and financial planning; knowing that certain costs will not fluctuate allows for more accurate forecasting of expenses and profitability.

In contrast, the other statements do not accurately describe fixed costs. They are incurred continuously, not just during profitable months, and they do not fluctuate with sales volume or relate directly to variable costs, which change in direct correlation to production levels.