British Parliament implemented the Coercive Acts, known to the American colonists as the Intolerable Acts, to punish the residents of Boston for the Boston Tea Party and strengthen British control over Massachusetts. The British hoped to use strict martial law to isolate Boston and New England from the other colonies.
Because fixed expenses usually are constant. The amount does not change no matter how much production you've done. (such as : employees' salary)
Meanwhile, variable expense could be varied depended on production amount.
Fixed expense are required to be paid before the first production even begun, meanwhile you can control the amount of variable buy controlling how much you'll produce so it's more flexible and could be done after fixed expense
