cost classification

indirect costs

other o/h (general, selling and administrative expenses)

manufacturing o/h

materials,

labour

manufacturing o/h

Fixed Cost

investments in fixed assets

Depreciation

Cost of goods sold

CAPEX

Fixed costs

Opportunity costs

Salaries paid

Variable costs

Rent

Sunk costs

Direct costs

cost of goods sold

fixed costs

variable costs

depreciation

salaries

costs of sold goods

Interest expenses

Depreciation

administrative costs

variable cost

operational costs