How to solve this picture for start-up business for 3 years?

Variable Costs - Target Market 1 Product and/or Services A variable cost is a corporate expense that changes in proportion to production output. Variable costs increase or decrease depending on a company's production volume; they rise as production increases and fall as production decreases. The Most Common Variable Cosh: Direct materials Direct labor Transaction fees Commissions Utility costs Billable Labour Sales Promotions and Discounts S S S S S S S 5 Delivery and Shipping Total Variable Cost Per Unit Note: If a cost varies depending on the volume of activity, it is a variable cost. Note: If you have more variable costs, add them before Delivery and Shipping in the table by inserting a row