Below are listed various costs that may be found in a variety of organizations.
1. Small glass plates used for lab tests in a hospital.
2. Straight-line depreciation of a building.
3. Senior management salaries.
4. Advertising of products and services.
5. Electrical costs of operating production equipment.
6. Batteries used in motorcycle manufacturing.
7. Commissions paid to sales staff.
8. Liability insurance paid by a dentist.
9. Subscription fee paid for use of cloud-based analytics software.

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Cost Item Cost Behaviour Variable Fixed