Which of the following can be categorized as variable costs associated with the production?

You are the project manager for a large children’s toys manufacturer. You’ve been asked to manufacture the latest craze in "Dancing Widgets" for the upcoming Christmas season. You’ve been informed that the company needs at least one month lead time to distribute the Widgets in order to have the Widgets on retailers shelves for the Christmas season.
You’ve been asked to breakdown the costs associated with production. Which of the following can be categorized as variable costs associated with the production?
Facilitates overhead
A. Direct materials and labor
B. Insurance
C. Taxes.
D.

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