labor costs, raw material, transportation, etc
Fixed
No, telephone expense is an administration expense and administration expenses are not included in product cost so not a variable cost in the sence of product cost.
Units-of-production
If electricity expense is dependant on production level then it is variable expenses other wise some of expenses may be of variable nature while some part is fixed or semi variable nature as well.
Step Cost remains fixed for certain range of expense and then increases while variable cost change with change in every unit of product.
Any expense which is varying with levels of production is a variable expense. For example, with more production, expenses on raw materials will also increase. Consumption of raw material , thus , is a variable expense.
Any expense which is varying with levels of production is a variable expense. For example, with more production, expenses on raw materials will also increase. Consumption of raw material , thus , is a variable expense.
Utilities
Fixed expense plus a variable
A car is a variable expense having the following properties: Car payment ( fixed Expense) Maintenance and usage costs (variable) So in total it is a variable expense. A car payment is considered a liability.
fixed expenses do not change, variable expenses do.
Fixed
No but its cost may be variable depending on how much you use.
According to The Entrepreneur's Guide to Writing Business Plans and Proposals that can be found in google books, bad debt expense is a variable expense because the amount of bad debt depends on the amount of sales.
cost that changes
No, telephone expense is an administration expense and administration expenses are not included in product cost so not a variable cost in the sence of product cost.
depending on if the expense is a recurring is whether or not it can be fixed . most expense are unseen and therefore can not be put in as a fixed cost