In addition, medical devices include in vitro diagnostic products, such as general purpose lab equipment, reagents, and test kits, which may include monoclonal antibody technology. Certain electronic radiation emitting products with medical application and claims meet the definition of medical device.
Sales commission is a variable cost because the amount of the account is subject to variation. Think about it: A used car salesman is paid a commission say of $500 for every car he sells for the month of October. If he sells only 2 cars, then the sales commission is $1000, If he sells a whopping 12 cars, then the sales commission is $6000!!
Variable marketing costs might include: 1  Sales commissions paid to sales force, brokers or manufacturer representatives. 2  Sales bonuses contingent on reaching sales goals. 3  Off-invoice and performance allowances to trade, which are tied to current volume.  Early payment terms (if included in sales promotion budgets).