3. total(fxd+vari)
1800
1600
1400
de ve lo pme nt De live ry
1200
development cost=607420 pre paring the mail
1000 c o nte nt
delivery cost=120480
typing c ds
support cost=901800 800
e diting Ro w 13
600 e quipme nt Ro w 14
printing & Ro w 15
400
c o pying
200 Ro w 9 S uppo rt
0
fixe d (200)
fixe d (100)
1631500
4. total variables
700000
600000
o pme nt De live ry Thro ug h the
s ite 500000
ring the mail me s s ag e s
400000 variable(100)
nt variables
variables (200
c ds pho ne c alls 300000
variables(300
g Ro w 13 Ro w 20
200000 variables(400
me nt Ro w 14 To tal c o s t
Column A
ng & Ro w 15 100000
ng
S uppo rt 0
me nt cds ite
equip th e s
T hr ough
cost
5. 700000
600000
500000
variable(100) 400000
variables (200)
Row 21
variables(300)
Row 21 300000
variables(400)
Column A
200000
100000
0
Column E Column D Column C Column B