Can someone list what would be included in variable cost? Also, list what would be in fixed cost?

INCOME
	Sales
	Amazon Sales
	Shipping
		Total income
Cost of Goods Sold
	Materials
	Material Variance
	Labor
	Equipment Purchase
	Shipping
	Overhead
	Amazon
	Purchases for Resale
		Total COGS Expenses
GROSS Profit
SALES AND MARKETING EXPENSE
	Sales & Marketing
	Advertisement
	Tradeshows
	Travel
	Shipping
		Total Sales & Marketing Expenses
ADMINISTRATIVE EXPENSE
	Salaries
	Insurance
	Payroll expenses
	Professional Fees
	Accounting Fees
	Amazon Fees
	Auto Expense
	Bank Fees
	Computer Expense
	Dues and Subscriptions
	Meals & Entertainment
	Office Supplies
	Outside Services
	Repairs and Maintenance
	Rent Expense
	Utilities
	Promotional Expense
	Taxes and Licenses
	Website Hosting
	R&D Expenses
		Total Administrative Expenses
OTHER INCOME/EXPENSES
	Interest Expense
	Miscellaneous income
	Interest Income
		Total other expenses
INCOME BEFORE NON-CASH EXPENSES
NON-CASH EXPENSES
	Depreciation
	Amortization
		Total non-cash expenses