Variable costs are always direct costs.Variable costs change,in total,in direct proportion to changes in activity levels.They are not always direct costs,which can be traced to a specific cost object.

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Variable costs can be either direct or indirect. Direct variable costs are those that can be traced to a specific cost object, while indirect variable costs cannot be traced to a specific cost object. However, variable costs do change in total in direct proportion to changes in activity levels.

Variable Costs Are Always Direct Costs