List variable and fixed overhead expenses of your organization.

Variable overhead expenses:
1. Utilities (electricity, water, gas)
2. Raw materials
3. Packaging materials
4. Shipping and freight costs
5. Maintenance and repairs
6. Supplies (office supplies, cleaning supplies)

Fixed overhead expenses:
1. Rent or lease payments
2. Salaries and wages of permanent employees
3. Insurance premiums
4. Property taxes
5. Depreciation of equipment and machinery
6. Advertising and marketing expenses
7. Software subscriptions
8. Professional fees (legal, accounting)
9. Loan repayments
10. Office equipment leases

Variable Overhead Expenses:

- Utilities: Electricity, gas, water, waste removal
- Manufacturing supplies: Raw materials, components, packaging
- Labor costs: Production crew wages directly tied to output
- Sales commissions: Variable pay based on sales volume
- Transportation costs: Shipping expenses related to production
- Equipment maintenance: Repairs and upkeep of production machinery

Fixed Overhead Expenses:

- Building lease/mortgage: Rental or loan payments for the production facility
- Equipment depreciation: Decrease in value of production equipment over time
- Salaries: Administrative and supervisory staff salaries
- Insurance: Property, liability, and workers' compensation coverage
- Property taxes: Taxes levied on the production facility
- Administrative expenses: Office supplies, postage, telephone
- Research and development: Expenses for ongoing product development