Greetings @khursheedanwar

1.- You have shared the relationship between costs and financial accounting. Both address production functions, expense records are taken into account to facilitate decision making.

2.- You have presented the differences between variable and fixed costs. Although both are immersed in the same production environment, one directly influences the product, these are the variable costs; This means that, if production increases, variable costs will also increase and/or vice versa. while fixed expenses are periodic expenses that do not vary in the short term.

3.- You have identified the elements of the cost of a fictitious case. An entrepreneur must be clear about these factors for decision making and optimization of resources.

4.- You have made the example and presented it through a table. It is important to be clear that delivery costs are not related to direct costs, but to indirect manufacturing costs.

Below I share the evaluation summary.

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