You are thinking of opening a yoga center. You'll start small, renting a vacant space in the local mall. All of the following would be variable costs for the project EXCEPT: You are thinking of opening a yoga center. You'll start small, renting a vacant space in the local mall. All of the following would be variable costs for the project EXCEPT: coffee and tea you supply to your customers rent for the space liability insurance based upon the number of clients you will have air conditioning expense