Calories in Tea. Tea comes from the Camellia sinensis plant. Even though you'll see many varieties of tea on store shelves, there are only four major categories of tea: white tea, green tea, oolong tea and black tea. The difference between each type is the degree to which each type of leaf is oxidized or fermented.
Mixed or semi-variable cost: A cost that has the characteristics of both variable and fixed cost is called mixed or semi-variable cost. For example, the rental charges of a machine might include $500 per month plus $5 per hour of use. The $500 per month is a fixed cost and $5 per hour is a variable cost.
Variable selling and administrative costs are critical components in both variable and absorption accounting calculations. Variable costs such as commissions, bonuses and utility bills vary based on product production and sales for the period, whereas fixed costs do not tend to fluctuate. Variable selling and administrative costs also must be distinguished from variable manufacturing costs, which often have similar account names.