I need an examples of changing the fixed cost into variable cost

Changing a fixed cost into a variable cost? If it's fixed, it's fixed and I don't see how you could change it. That is, I don't get it. Can you possibly post more details?

Income can be consider fixed; as in Salary or variable as in Wages. For example, a production manager's salary is fixed while a laborer's wages may depend on how many hours are worked and/or how many products are produced.

I hope this helps.

This question is four months old.

As for the your examples, the fixed cost of the production manager's salary is still fixed -- it hasn't changed. That is an example of a fixed cost. The laborer's wages is an example of a variable cost. So they are two examples, one fixed and one variable. But one isn't changing into another. Meaning, the question as stated still doesn't make any sense.