I work for the NHS Strategic Health Authority. For my business managers assignment I have to provide 3 examples for the following which I think I have:-

Variable Direct Costs
•agency staff salaries
•stationary orders
•Director on-call costs
Variable Indirect Costs
•travel expenses
•staff training
•catering orders for meetings
Fixed Direct Costs
•rent for the building
•business rates
•water rates
Fixed Indirect Costs
•staff salaries
•payment of hotel conference facilities
•lease car payments
Semi-Variable Direct Costs
•electricity bills
•heating bills
•maintenance of the building
Semi-Variable Indirect Costs
•telephone bills
•consultancy bills
•rent for the photo-copier & usage costs

Examples I have been given in my course book are not really relevant to the NHS so I have tried to adapt them. Not sure if I get it though!! Can anyone help???