In a cross-sectional survey, a specific group is looked at to see if an activity, say alcohol consumption, is related to the health effect being investigated, say cirrhosis of the liver. If alcohol use is correlated with cirrhosis of the liver, this would support the hypothesis that alcohol use may cause cirrhosis.
Definition. A cost of labor, material or overhead that changes according to the change in the volume of production units. Combined with fixed costs, variable costs make up the total cost of production. While the total variable cost changes with increased production, the total fixed costs stays the same.
â  Variable manufacturing overhead. â  Fixed manufacturing overhead. â  Under absorption costing, the following costs are treated as period expenses and are excluded from. product costs: â  Variable selling and administrative costs. â  Fixed selling and administrative costs.