... Maintenance, Utilities and Postage• Total Production Costs»Sum of variable, fixed and semi variable costs•Direct Costs•Indirect Costs (Overhead)14 -13 Cost, Volume, Profit RelationshipsFigure 14-114-14Regulation ... and quality of subcontracting•Plant capacity and the continuity of output14-25How Production Volume Affects Fixed Costs, Variable Costs and ProfitTable 14-114-26Sources of Cost Data1. ... different from those of their competitors14-12Six Categories of Cost •Variable Manufacturing Costs•Fixed Manufacturing Costs •Semi Variable or Mixed Manufacturing Costs»Examples: Maintenance,...