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05 13. Concepts Total Differences Variable costs Fixed costs (m.u.) (-) ( + ) Direct Indirect Raw material Juice Concentrate Raw material Mineral water Raw

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05 13. Concepts Total Differences Variable costs Fixed costs (m.u.) (-) ( + ) Direct Indirect Raw material "Juice Concentrate" Raw material "Mineral water" Raw material "Stabilizers" Raw material "Sugar" Packaging Bottle 100 ml Packaging Bottle 500 ml Indirect Labor Costs, I.L.C. Direct Labor Costs, D.L.C. Taxes External services c Others manag. expenditures Depreciation Total

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