The main difference between fixed cost and variable cost is that fixed cost is cost that remains fixed throughout the production period irrespective of the level of production. Variable cost are those costs that varies according to level of production. In case of low production, it will be low and vice versa.
Audi of America, Bentley Motors Inc., Volkswagen Group of America, Inc. (sometimes referred to as Volkswagen of America, abbreviated to VWoA), is the North American operational headquarters, and subsidiary of the Volkswagen Group of automobile companies of Germany.
The move, creating a new North American headquarters, would put management of Toyota's U.S. business close to where it builds most cars for this market. North American Chief Executive Jim Lentz is expected to brief employees Monday, said the person, who was not authorized to speak publicly.