Greetings @kouba01

1.- You have adequately established the importance of costs for financial accounting, being an important source of information for decision making, and at the same time you have explained some important aspects of the accounting treatment of costs.

2.- You have pointed out very well the difference between fixed and variable costs, giving examples of each of them, and bringing them to reality. The fixed costs do not vary without important the production levels, on the other hand the variable costs are subject to constant changes based on the production.

3.- You have identified the cost elements in the manufacture of furniture, segregating correctly each of the elements of cost and explaining in detail each one of them.

4.- You have classified each of the costs incurred by the Steemians company, identifying each group to which they belong, presenting graphically the behavior of the same.

Below I share the evaluation summary.

Thanks for joining the contest