Fixed costs
Indirect plant cost
Investment costs
Depreciation on capital investment
Interest on capital investment and inventory
Property taxes
Insurance
Overhead costs (burden)
Technical services (engineering)
Product design and development
Nontechnical services (offi ce personnel, security, etc.)
General supplies
Rental of equipment
Management and administrative expenses
(a) Share of cost of corporate executive staff
(b) Legal staff
(c) Share of corporate research and development staff
(d) Marketing staff
Selling expenses
(a) Sales force
(b) Delivery and warehouse costs
(c) Technical service staff