Academic book publishers hire editors, designers, and production and marketing managers who help prepare books for publication.Because these employees work on several books simultaneously, the number of people the company hires will not go up and down with the quantity of books the company publishes during any particular year.The salaries and benefits of people in these job categories will be included in

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Since the number of people hired in these job categories does not vary with the quantity of books published, their salaries and benefits are considered fixed costs. Therefore, their salaries and benefits will be included in both fixed cost and total cost. However, since the number of employees in these categories does not change with the quantity of books published, their salaries and benefits are not considered variable costs.

Academic Book Publishers Hire Editors, Designers, and Production and Marketing