Greetings @sahar78

1.- You have shared the relationship between costs and accounting, these transmit the cost structure to facilitate the profitability of the project.

2.- You have presented the differences between fixed and variable costs. Both play an important role in the development of a company, but one directly impacts production, while the variable influences the company's activity in general.

3.- You have developed a fictitious case where you show the cost elements, appropriately distributing the cost information.

4.- You have carried out the proposed exercise in an acceptable manner, however, factory supplies should preferably be considered as indirect costs, since they are not direct labor or materials.

Below I share the summary of the evaluation.

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