Variable eeete are caste that var}.-r ln tetal direch and arc-pulzurtictnatel}r in the activitj.r level. If the level iacreaeee 10%, tetal variable casts will in lf the level ef activit},r deereaaee by 2 5%, variable ceete will decrease 25 et' variable ceete include direct materials and direct laber {er a manuf ef geeds EDI-EL sales cemmieeiena, and freight-eat fer a merchandiser; in airline and trucking campaniee. A variable cast may else be dened remains the same per unit at every,r level at aetivity