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.
Was the final German factory to produce the original Beetle before all production was shifted to the Puebla plant in Mexico. Is now the principal plant for the VW Passat. Has its own harbour which imports and re-distributes vehicles produced in overseas plants