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Variable costs can include direct material costs or direct labor costs necessary to complete a certain project. For example, a company may have variable costs associated with the packaging of one of its products. As the company moves more of this product, the costs for packaging will increase.
A company's explicit costs can include employee wages, payments made to purchase raw materials, business rent/mortgage payments and fees related to purchasing manufacturing equipment. Of these explicit costs, a business considers rent/mortgage payments and the cost of purchasing manufacturing equipment as fixed costs. Variable explicit costs include employee wages because the cost of paying workers increases as the business ramps up production. Equipment maintenance costs and utility payments for retail store locations can also increase as a business raises production levels.