?_Lehmann:

[system]

Please may I know what categories of the following are variable cost and which are fixed cost for a restaurant

Food
Food labour
Management
Supplies
Maintenance
Marketing
Insurance
Waste management
Utilities
Rent

 

[system]

I hope I’m not doing a homework assignment for you. Fixed costs are costs that do not change no matter how many pizzas you sell. Variable costs change as you sell more pizzas:

Food - Variable
Food labor - Variable
Management - usually fixed, ie a salary
Supplies - variable
Maintenance - variable or fixed, depending on if you have a contract for a fixed monthly price or do it yourself
Marketing - your choice, spend the same every month or spend diffrent
Insurance - usually fixed except when based on payroll %
Waste management - fixed
Utilities - variable. More pizzas=more gas, electric, etc.
Rent - fixed