All of the following are considered variable costs, EXCEPT
A) expected unit sales.
B) manufacturing costs per unit.
C) sales promotion costs.
D) sales commissions.

Question

Quizplus · Accepted Answer

Expected unit sales are not a variable cost; they are a projection of sales volume, not a cost that varies with production or sales levels. Variable costs change with the level of output, such as manufacturing costs per unit, sales promotion costs, and sales commissions.

All of the Following Are Considered Variable Costs, EXCEPT