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To format an entire document in columns,click Columns button in the Page Setup group on the INSERT tab and then click the number of columns you want in the Column gallery._________________________
Variable Selling Expense
Expenses that fluctuate in direct proportion to the number of sales, like sales commissions and freight fees.
Shipping Costs
Expenses associated with the delivery of goods from the manufacturing point to the customer or distribution center.
Variable Manufacturing Cost
Costs that fluctuate with the level of production output, such as raw materials and direct labor.
Fixed Manufacturing Cost
Overheads that do not change with the level of manufacturing output, including salaries of permanent staff and rent.
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