Some fixed costs of running a shopping center would be rent, employee salary (if not commission based), utilities (if you maintain consistent hours of operation). Some variable costs would be Cost of goods sold, commissions, and perhaps shipping costs.
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examples of fixed cost factory are salary, rent, electricity bills while variable cost are purchase of raw materials,
FixedRentWages and SalariesHeatingLightingMarketing/AdvertisementVariableEquipmentFurniture
An example of semi variable direct costs is wages. Since semi variable costs are partially fixed and variable, regular labor is fixed costs, as production rises and workers have overtime the overtime is considered the variable cost.
Purchasing of motor vehicle is example of fixed cost while using fuel for running those motor vehicles is a variable cost.
Arilines, utility Companies