3. Identify variable and fixed costs referred to a manufacturing company; please list them below in the right raw 1. Raw material 2. Direct Labour 3. Overtime direct labour 4. Severance Package* direct labour 5. Overtime administrative employee 6. Severance package administrative employee 7. Telephone 8. Electric power (referred to office) 9. Packaging 10. Advertising (*= Trattamento Fine rapporto)