- Indirect labor- fixed costs could be variable under certain circumstances
- Indirect materials- variable costs
- Insurance on building- fixed costs
- Depreciation on building (straight-line)- fixed costs
- Overtime premium pay- variable costs
- Property taxes- fixed costs
- Polishing compounds- variable costs
- Depreciation on machinary (based on machine hours used)- variable costs
- Employer's payroll taxes- variable costs
- Machine lubricants- variable costs
- Employees' hospital insurance (paid by employer)- fixed costs
- Labor for machine repairs- variable costs
- Vacation pay- variable costs
- Patent amortization- fixed costs
- Janitor's wages- fixed costs
- Rent- fixed costs
- Factory electricity- fixed costs
- Plant manager's salary- fixed costs
Saturday, August 14, 2010
The following are examples of fixed costs and variable costs:
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