Manufacturing
Overhead |
Cost Behaviour |
Indirect Materials Cost |
Variable |
Indirect labour Cost /
Salaries |
Fixed |
Repairs and maintenance Cost |
Mixed |
Rental and Operating Lease
Costs |
Fixed |
Fuel Costs |
Variable |
Water and Electricity Costs |
Mixed |
Postage, Telephone, and
Mobile Costs |
Mixed |
Spoilage, and Reworks |
Variable |
Health and Safety Costs |
Fixed |
Governmental Costs |
Fixed |
Insurance (Unrelated to
Employees) |
Fixed |
Travel and Entertainment
Costs |
Fixed |
Printing and Stationery Costs |
Variable |
Inspection, and Testing Costs |
Variable |
Security Cost |
Fixed |
Legal and Professional Fees |
Fixed |
Technical Services |
Fixed |
Consumable Materials |
Variable |
Depreciation |
Fixed |
Training and Development |
Fixed |
Others |
Mixed
|
Selling and Distribution Cost |
Cost Behaviour |
Employee Payroll |
Fixed |
Booths and Exhibitions |
Fixed |
Advertising and Publications |
Fixed |
Communication, Postage, Tele,
and Mob |
Mixed |
Training and Development |
Fixed |
Travel and Entertainment |
Fixed |
Insurance (Unrelated to
Employees) |
Fixed |
Fuel Costs |
Variable |
Water, and Electricity |
Mixed |
Rental and Operating leases |
Fixed |
Stationery and Supplies |
Fixed |
IT Related Exp |
Fixed |
Warehousing Services |
Fixed |
samples and Promotions |
Variable |
Depreciation |
Fixed |
Repairs and Maintenance |
Mixed |
Transportations |
Variable |
Commissions |
Variable |
Others |
Mixed
|
Administrative Costs |
Cost Behaviour |
Employee Payroll |
Fixed |
Management Compensation Fees |
Fixed |
Legal and Professional Fees |
Fixed |
Communication, Postage, Tele,
and Mob |
Mixed |
Training and Development |
Fixed |
Travel and Entertainment |
Fixed |
Insurance (Unrelated to
Employees) |
Fixed |
Fuel Costs |
Fixed |
Water, and Electricity |
Mixed |
Rental and Operating leases |
Fixed |
Stationery and Supplies |
Fixed |
IT Related Exp |
Fixed |
Repairs and Maintenance |
Mixed |
Litigation Exp |
Fixed |
Depreciation |
Fixed |
Governmental Fees |
Fixed |
Security Cost |
Fixed |
Subscriptions |
Fixed |
Transportation |
Fixed |
Cleaning Costs |
Fixed |
Hospitality and Cafeteria
Costs |
Fixed |
Fees and Commissions |
Fixed |
Bad Debt Exp |
Variable |
Conferences and Forums Exp |
Fixed |
Printing Exp |
Fixed |
Others |
Mixed |