Econ 問題

Property taxes on factory building - Fixed
- amount will not change due to production volume

Property taxes on administrative building - Fixed
- amount will not change due to production volume

Electricity for machinery and equipment in the plant - Variable

- amount will change due to production volume as more production require more electricity
Heat and air-conditioning for the plant - Depends on production nature

- amount depends on nature of production of the plant. usually it is fixed but in some situation, higher production volume will generate more heat and require more air-conditioning expenses
Salaries paid to design engineers - Fixed

- amount does not changes with production volume
Regular maintenance on machinery and equipment - Fixed

- amount does not chages with production volume
basic raw materials used in production - Variable
- amount will change with production volume and therefore variable

Factory fire insurance - Fixed
- amount will not change with production volume