Automatic Data Processing Inc. (ADP) is a global business outsourcing services provider headquartered in Roseland, N.J. ADP is one of the largest payroll outsourcing providers in the world, and was an early adopter of a cloud computing operating model. According to executives, the vendor cuts paychecks for one in six Americans.
The reverse of fixed costs are variable costs, which vary with changes in the activity level of a business. Examples of variable costs are direct materials, piece rate labor, and commissions.
â  Variable manufacturing overhead. â  Under variable costing, the following costs are treated as period expenses and are excluded from. product costs: â  Fi d f t i h dFixed manufacturing overhead. â  Variable selling and administrative costs. â  Fixed selling and administrative costs.