Goldfish in cool ponds move more slowly than goldfish in very warm ponds. Fancy goldfish in water that is 50 degrees Fahrenheit are almost catatonic. Complex metabolic processes such as digestion, respiration and immune response, are directly tied to water temperature.
Formulas. Administrative costs are also referred to as operating expenses. Whether a large corporation with close to 100 employers or a small business with 20 to 30 employees, determining the percentage of administrative costs involves total operating expenses and salary expenses.
Usually it is divided in two sections: the selling expenses and the administrative expenses. Both selling expenses and administrative expense may be fixed or variable (see cost behaviour). For example sales commission and freight cost on sales are variable selling expenses where as sales salaries are fixed selling expenses.