Operating Costs
The total operating costs of your company include all costs except those directly related to the product you sell. These costs include sales and marketing costs, rent, office supplies, salaries for the office workers and utilities. This is how much your company would spend if it didn't make any products. The total of these costs, over a given time, are the operating costs for that period. If you want to calculate the break-even volume for the next month, you need the total operating costs for that month.