Projected Profits and Loss	2021	2022	2023	2024	2025
Revenue	$250,000.00	$275,000.00	$300,000.00	$315,000.00	$350,000.00
Direct Cost	$140,000.00	$150,000.00	$155,000.00	$175,702.00	$224,332.00
Gross Margin	$90,000.00	$130,000.00	$150,000.00	$155,000.00	$170,000.00
Operating Expenses
Salaries & Wages	$50,000.00	$55,000.00	$60,000.00	$60,000.00	$60,000.00
Staff Related Expenses	$15,000.00	$20,000.00	$25,000.00	$25,000.00	$25,000.00
Startup Related Expenses	$25,000.00
Facility Payments	$1,000.00	$1,000.00	$1,000.00	$1,000.00	$1,000.00
Utility Expenses	$4,000.00	$4,000.00	$4,000.00	$4,000.00	$4,000.00
Professional Liability Insurance	$10,000.00	$10,000.00	$10,000.00	$10,000.00	$10,000.00
Contracted Providers	$3,000.00	$3,000.00	$3,000.00	$5,000.00	$5,000.00
Advertising and Marketing	$3,000.00	$3,500.00	$4,000.00	$4,500.00	$5,000.00
Office Equipment and Supplies	$9,200.00	$9,200.00	$9,200.00	$9,200.00	$9,200.00
Professional Development	$3,600.00	$3,600.00	$3,600.00	$3,600.00	$3,600.00
Total Operating Expenses	$123,800.00	$109,300.00	$119,800.00	$122,300.00	$122,800.00
Operating Income	-$33,800.00	$20,700.00	$30,200.00	$32,700.00	$47,200.00
Interest Incurred	$10,000.00	$8,000.00	$6,000.00	$4,000.00	$2,000.00
Depreciation and Amortization
Gain or Loss from Sale of Assets
Income Taxes
Total Expense	$383,800.00	$392,300.00	$425,800.00	$441,300.00	$474,800.00
Net Profit	-$23,800.00	$28,700.00	$36,200.00	$36,700.00	$49,200.00

I am needing to determine which expenses are fixed versus variable?