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You'll be creating multiple sheets in this workbook to handle tracking all of your costs. This will create a new blank worksheet. This sheet will house the table that tracks all of your product's variable costs, such as shipping, commission, and other costs. To create a basic variable costs table, enter "Description" into A1 and "Amount" into B1. Below the "Description" header, enter the types of variable costs you'll be dealing with for your product. You'll be filling out the actual costs later in the process. Turning the data into a table will make it easy to plug into formulas later:  Select all of the data, including the header row and the blank amounts, by clicking and dragging your mouse over all of the cells. Click the "Format as Table" button. You'll find this in the Home tab. If you're using Excel for Mac, click the Tables tab, click the "New" button, and then select "Insert Table with Headers." Check the "My table has headers" box. This will preserve the labels in the first row as header labels. Click the "Table Name" field in the upper-right corner and name it "VariableCosts."

Summary:
Open Excel and create a new blank workbook. Click the "+" button next to "Sheet1" at the bottom of the screen. Rename the new sheet to "VariableCosts." Create header labels for the new sheet. Enter in the names of your business's variable costs in column A. Leave column B ("Amount") blank for now. Create a table from the data you've entered.