How segregate the semi variable cost?
In semi variable cost :variable cost = change in cost/change in output
then with that rate * output = variable cost
semi variable cost - variable cost = fixed cost
Semi variable cost is an expense which is both a fixed and variable cost. It shows similarities to telephone bills. One must pay line, rental and on top of that a price that depends on how heavy one is using the service. So it changes with output. Another example is satellite television. A price for the box must be paid monthly and to get additional movies, more money has to be given.
Variable cost refers to the TOTAL variable cost of all units, whereas marginal cost is the variable cost of the last unit only. Variable cost is the sum of all the individual marginal costs. The derivative of the Variable Cost is the Marginal Cost. The integral of the Marginal cost is the Variable Cost.