A) Standing Charges or Fixed costs:- Insurance Rent, Rates & Taxes Salary if paid on monthly basis Administration expenses, etc. Depreciation (if related to efflux of time) B) Variable costs or Running costs:- Fuel Charges Water Charges Wages / Labour charges, if paid on the basis of production Any other variable costs identified. C) Semi-variable costs or Maintenance costs:- Meters Furnaces Service materials Tools, etc. Total Cost (A+B+C)