[] () an amount of money used to produce goods that varies according to the quantity made 可变成本；变动成本◆Fuel consumption is a variable cost. 燃料消耗是可变成本。◆By cutting our fixed costs we can concentrate on controlling our variable costs. 通过降低固定成本，我们可以集中精力控制可变成本。➡fixed cost ➡ picture at cost