Which are considered to be variable costs?
Commissions paid to representatives
Recurring costs by the physician's office
The cost of the hardware installed on the sailboats
The cost of rent on a university facility
Shipping cost from the book distribution center
Insurance on factory assembly facility
Salaries paid to temporary personnel
Depreciation of assembly line facilities at ford

Which are considered to be variable costs?
Commissions paid to representatives
Recurring costs by the physician's office
The cost of the hardware installed on the sailboats
The cost of rent on a university facility
Shipping cost from the book distribution center
Insurance on factory assembly facility
Salaries paid to temporary personnel
Depreciation of assembly line facilities at ford

The test is to determine which cost vary with the change in volume of activity such as sales or production or unit of service.