If it is administrative payroll then it will not change as change in production of units so in this case it will be fixed cost.
If it is selling payroll and if it is vary with the number of units produce or sale then it is variable cost.
payroll is not controllable 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
Payroll contains the fixed part in the form of the basic salary or the wage paid. Other than that a worker might go for overtime and this comes under the variable part. Moreover any incentive such as commission etc also forms the variable part hence payroll is a semivariable expense.
No, Janitorial Cost is not a variable cost, it is a Fixed Cost.
Variable cost = Total Cost/ fixed cost
payroll is not controllable 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
Payroll contains the fixed part in the form of the basic salary or the wage paid. Other than that a worker might go for overtime and this comes under the variable part. Moreover any incentive such as commission etc also forms the variable part hence payroll is a semivariable expense.
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.
No, Janitorial Cost is not a variable cost, it is a Fixed Cost.
yes..depreciation cost is the variable cost..
Variable cost = Total Cost/ fixed cost
Average Variable Cost = Total Variable Cost/ Quantity Average Cost = Average Fixed Cost + Average Variable Cost Average Cost = Total Cost/Quantity
Variable cost: The cost change with the change in activity is called variable cost. So as much fuel used cost increased accordingly so it is variable cost.
variable
Manufacturing cost is variable cost.
Taxes are fixed, but may change at anytime.