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3. Label each of these costs as variable, fixed, or semi-variable. Please explain your choice. 4. If labeled as variable (or semi-variable) costs, identify the

3. Label each of these costs as variable, fixed, or semi-variable. Please explain your choice. 4. If labeled as variable (or semi-variable) costs, identify the driver.

Cost items for a sports drink company:

  • Product cost
  • Carrying cost
  • Flavor cost
  • Vitamins cost
  • Electrolytes cost
  • Sale & marketing cost
  • Price discount
  • Brand equity an advertising
  • Salaries
  • Benefits & programs

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