{"id":517,"date":"2021-12-07T17:44:32","date_gmt":"2021-12-07T14:44:32","guid":{"rendered":"http:\/\/deltatyres.com\/?p=517"},"modified":"2021-12-08T10:26:14","modified_gmt":"2021-12-08T07:26:14","slug":"fixed-vs-variable-costs-with-industry-examples","status":"publish","type":"post","link":"https:\/\/deltatyres.com\/en\/2021\/12\/07\/fixed-vs-variable-costs-with-industry-examples\/","title":{"rendered":"Fixed Vs Variable Costs With Industry Examples"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Fixed Costs Vs Variable Costs: Which Is Better?<\/a><\/li>\n<li><a href=\"#toc-1\">Direct And Variable Costs<\/a><\/li>\n<li><a href=\"#toc-2\">Advantages And Disadvantages Of The Absorption Costing Method<\/a><\/li>\n<li><a href=\"#toc-3\">Fixed And Variable Costs In Ecommerce With Examples<\/a><\/li>\n<li><a href=\"#toc-4\">Example Of Variable Costs<\/a><\/li>\n<li><a href=\"#toc-5\">Variable Costs Aka Variable Expenses<\/a><\/li>\n<li><a href=\"#toc-6\">What Is Fixed Cost And Variable Cost? Examples<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"258px%\" alt=\"is direct material a variable cost\"\/><\/p>\n<p>He has helped individuals and companies worth tens of millions to achieve greater financial success. Chris Murphy is a freelance financial writer, blogger, and content marketer. He has 15+ years of experience in the financial services industry.<\/p>\n<p>Especially if you run a smaller, home-based ecommerce business, like an Etsy store, you may avoid many of the costs other ecommerce stores deal with. Some costs, such as loan payments and equipment depreciation are more likely to apply to restaurants than to other types of businesses. For Example, ABC Company is the company operating in cloths manufacturing for high-class people living <a href=\"https:\/\/www.google.com\/search?hl=en&#038;gl=US&#038;biw=1629&#038;bih=845&#038;ei=C9ASYOOyJtH5qwHovqjQAw&#038;q=Online+Accounting\">Online Accounting<\/a> in the modern city. The main idea is that this concept wants to make the cost of goods gold solely variable. Therefore, for Amy to break even, she would need to sell at least 340 cakes a month. Harold Averkamp has worked as a university accounting instructor, accountant, and consultant for more than 25 years. He is the sole author of all the materials on AccountingCoach.com.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"255px%\" alt=\"is direct material a variable cost\"\/><\/p>\n<p>If your company develops software and needs specific assets, such as purchased frameworks or development applications, those are direct costs. Over a five-year horizon, all costs can become variable costs. The business can decide to shut down and sell off its buildings and equipment, or to expand and increase the amount of both of them. It can change its entire labor force, managerial as well as line workers. If a company bills out the time of its employees, and those employees are only paid if they work billable hours, then this is a variable cost. However, if they are paid salaries , then this is a fixed cost. If the cost object is the production department, the direct and indirect department costs are likely to be partly fixed and partly variable.<\/p>\n<h2 id=\"toc-0\">Fixed Costs Vs Variable Costs: Which Is Better?<\/h2>\n<p>When business is booming, the factory makes 1,000 widgets per day. Therefore, variable costs for raw materials and labor when business is good would be $1,000 for units of raw material and $10,000 for labor wages per day. As sales volume and production volume increase, your variable costs increase, too. These costs are also attached to revenue since the more you sell, the more revenue you earn. If you sell cloth bags, for instance, and because of the holidays, your sales revenue doubles \u2013 you\u2019ll see that your variable costs, including the cost of the wholesale cloth bags, also increases. The variable cost method is not acceptable for financial reporting under GAAP.<\/p>\n<p>With variable costing, only the variable costs or production are added to the cost of the product during the work in process phase, and the fixed costs are expensed in the period in which they are incurred. Thus, in the example where sales and production are equal, all costs have been accounted for since all of the produced inventory has moved through cost of goods sold. This means that net income under absorption <a href=\"https:\/\/accounting-services.net\/what-is-the-difference-between-direct-costs-and\/\">is direct material a variable cost<\/a> costing would be the same as net income under variable costing. With absorption costing, gross profit is derived by subtracting cost of goods sold from sales. Cost of goods sold includes direct materials, direct labor, and variable and allocated fixed manufacturing overhead. From gross profit, variable and fixed selling, general, and administrative costs are subtracted to arrive at net income.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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6oqPSYqztAuepeUErr1\/1PMWRdPZaYYMV0T3OqpNLiUGN5M7r8S7eT3Qo7bOCE3\/AFOYqwP4hND88PPlOsgallrnS7mnTZK+GsdK9UF5A0YqKUgPNq6t8AOJPTdf1MM\/k6yHNtnCDvEb9YX7slMeWJa5XLNiuVPNXD+TstNLaotEpTVYmGUmyX5yYW4hJWOncbbFv9YqFFzvdrbcSUXEVIA4lQy9uMG8I96JTpqt1iQoUmpv1RUJpmUYLuiOccWEJ3jqbXUL9kSvtDbLOaezLP0yRzFlKc4xWG1Kkp6nPqel3FItvoJUlKgoXBsR0gi8WJka1waTrKml4BAKiIG8ZuRHnfph7ZN5QY4z1x3KZd5fSDczVJpC31Lec5tmXZR7d1xVjuoF0jgblQABJhTnho0nFKc4NFymbcwA9cO3N3K\/EWS2YdWyyxbMSTtVoq20TC5FxTjBKkJcG6pSUk6KHFI1hpNhbriGmWnHXFqCUNtpKlLUdAlIGpJOgAga8OGlfUgOBF9yzvCDeETTtE7L+KdnKg4BnsWvqXUcW016cnJZKO5kX0rFpfev3Sg2tsqP1RUBcC8QmVDjbdHxRyN4lbpNKS14cLhb7wg3hE1Yo2WMdYf2cMKbRzCFzdHri3k1BgIIXII9ULbl3iPpm3EpHddBKehQiEd+BkjZP6Suh4cLtXpcQXESxs67MmZu0ziGdoWXstKMsUtpD1QqU+6pqVld8ncSopSpSlK3VEJSCbJN9NYj3GmGZ3BGMK3gypPMvTdDqD9PecZuW1LaWUKKSQDYlOlwI42VrnFgOsIDwTojakm4guIeeTGU2Js88xqXljg96ns1eqh5bDk86ptlIaaW6reUlKiO5QbaHW3CDOPJ7HOROO5zL3MGnNytUlUpdStpW+zMNL1S60uw3km3SAQQQbER3sjdIMvrRpt0tC+tMy4guI0ueyJg2d9lnNjaanapK5dSlOalKOlCpyoVKYUzLtLVfcbBSlSlLIBNgDYDW1xcfI2MaTjqXXODW6TtiiK4jNwY9qrITFIqk5SJooL8jMOyzpQbp30KKVWPVcGOXeIhYN9a6Na9IImnI7Y8z72gZH19wDhRDdFCy2KrUnvU0qsg2VzZIKnLEEEpSQDpx0iQcV8mbtW4Zl1Tknhej11CElRTSqmhS1dgS6EEnvAwyaqFrtFzgCmjPG02LlVWCJTf2VdpmWnvW97IPHfPk7o3KE+ts\/fEpKLdt4krBnJvbWGMGUTD2B5Kgtua3rNQbZWO+hG+seER11TC0XLhZdM0bdZIVYomfYvP\/irywt9kDP5KocGcGwXtJ5MUKYxRXcJy9XpEqkrmpuhzBnAwi2q1o3UuBI6VbtgNSQIbuxapKtqvK\/dIP90DPD7lUNySslhcWOvqKQ97ZIzom+pfZ7Giv7fzXZuD+gIbTi7w4McKtiOaF\/pW\/wAgQ2nVx4hiA+VSfmPnWkwxl6aM8g8y531cYTZhXGO19WhhNeWNbmILm3V\/C1cMyu3AwmTDnVHbNrFrCEiZdhkxq3gCjnP9f6UWJ\/4on5REUK3u9F7s+XL5T4lH+iC3jERRLU67sfS\/AsNDCqj9T0BfOvDaLYrT\/p+kqX8jBanVFYHdB9FvwYnKkyYQkAg7y7FXZfoiFtn9nfkKmtWoTMI\/JiwNDlrAPrF7a+HqjHZ4d\/PJ+f0Beg5HdbLtL+X0lOOkypQlDSRquxUeodUP2ky4bQlIRDYoMoXFhaunWH1TWgixtw0v1mMJIblXUzkqSyQ22NziBw+2hUlkbiUk9McEqgEgfU\/HCkVhKR1xEcFWvN9QWQsl9sX+mHxxQblhSRnbgsD7Fz\/WnYvqz3Uw2T9WPjihPLD6Z24L\/wDa5\/rTsabKZ+Ocf+3qorhozx35VZLYECRyfk4tIAKmcQlWnE3d\/wCkfHhoktg9YtH2I2A9eT5mz\/A4h+N2Pjqyq7KRGwo\/7knOodObPfbjV\/uR6v8Aox45AV3PzONaf\/spiC9qyYTT9uXGc5e3MY0l3z\/NUyqJ05HZJOb+PF\/U4dZHuzIivG266qV2wMzXwCSzX+dAHWGmiI60fLXcwXGf5DuZPTk1xzu2dhQniGKqod\/1I75YUeVKP\/i8qxJNzQqZ08BuKjg5MgKf2xsLun6WQqrnh9TLH54UOVQATtdVE\/V0Clq\/orH5oHWFb3l3X7o7yrVl0r9MXCev7e0\/+stx9PuWEaaOTuCHigc4nE5QlfSEmVeJHh3R7gj5V0CsjD1fpWIAwp71rn5eeLQ0Kw04lzdHf3bR9d+UuwVVc59lykY7y\/QqqytCnpfESkS6Stbsg4wtCnEAcd0OpWR9SFdUJqzaojcVyod8cxy+QG9YRffkemWnc5MdvKbSXG8NNJQo8QFTSSR4d1PuRQQHeG8kC3G\/kj6Ucj7lziCUnsc5rTsm6xSJ2UYo8i4tBSJlxLhccKCR3QT3AuNLkjoiRiDh7ndrT1Y74k61WTlCTba\/zA1\/xmV\/qrUQXhHFFQwViyiYypTLD05QajLVNhp9IU044w6lxKVjpSSkA9hiWduDFFMxftW5i1ajzCHpVFVMkHEKBSpcu0hldiNPbtqEQYTcaGHKfVC0HiS4j8UGlfZnaiwPRNtjY8p+Y2CGS5VpOSTiWiJQd5fOoQUzEoq3Ekc4i31aEnoj5PZMZXYgzrzPw9llhxCjNVycQy47YkS8uNXnldiEBSu0gDiYuvyTW0MijYgquzziSp7ktWS5VaAHl9ymaSkc+wi\/ArQA4AOlC+kxbzJjZDwLkLnTmRnjLvSzUtiEldMl90IbpEusc7N68AFO69SUJA64rGze4Q+E97vqE2Q014z3lFvKGZiYTyA2WKbkLQJVlc5iGUYodOliB9AkJcILr6u9uoQOkqXfoJj5FBWnHToiZNsDP6c2is9K5jNDivWOTV610Jq90okWiQF99xW84fugOiIZvfjE6iiMMQvtOsqVSt7GzXtO1fUfkckhWCszVWG967SAvbX9Qcj597Qqj+jzmJrwxRUx\/vK4+gvI3G+Cczb\/AF3p\/wAg5Hz32hyf0ecxdf3U1P8ArK4Zp\/8ALlvyJqE\/KHqXOTbJO2RgcE8Wql\/UX4lTlfEIRnphFaUJCl4ZFyBqbTLtvzxBGwjjWk4D2ssvK3W322ZSYn3aYp1xW6ltc0w4w2Segc44keGLS8r\/AJaYner2DM25KnvzNDZkXKLOvNtlSZV7nC42V29qlYUoAnS6bXuQIJDo1rCeJDnfKWk7185N89cfWrkiGWk5DYseQ2kOLxO4FrA1UBKsWB714+SQIte9o+xvJt4QqWTmyjP4wx82qjytYnJrEP8AZY5stSKWUJS6sGxSFJaKxf6UpPTCsRI7Do8oS60\/FW5l8kMdK\/u6xIAT\/fid+XXEsbGGRMrtDZ9UXBdaU4KFJIXVquG\/bOSzJSeav0c4pSEE8QCq2tohWv1Vut4gqlaZSpDdQnX5pCVCxCXHFKAPgMXb5ITus\/sUXOows4R+Msw9PI5lOSNtkuWQthPMrJ7be2786sqlZOZN4cpasQpkEOkvNAylKlfatJSykjeWQCQkkAJFze4ipWW3KpbSOF8SNTuYk7S8X0N10GalFU5mUebbNt7mXGQmygL23woHS8NnlMA58+TjIuKJAlaVuX6B6hZ\/PeKt2CeAiPT0kRiBc25IumIoIyy5Gsr9I+FsU0TGOEqVjOiTSXqXWJBmoyzw+mZdQFpJ7bK1EfKraE5U3OeoY1qlEySepuG6BTZx2Wl55ck3NzU6lCinnVc6ChCVWuEhJNrXMS9kDtCP4c5MDEWIfV5VVsHSc\/hyUUVd0l55e7KD+aJhu3YiPlehKUjdBvYAdsR6OlaXv0xeyZp4BpO09y+puxLyjOJ83MdSOTeespS1z9abW1TKzKs8wmYfCSeYeaF0AqAO6U2BICSNRDbzS2f6Dkhyi2UlcwfT25Cg44q4qDUo0LNy002bTCEDoSStCwkaArIFhYCjezkHxtC5YCWKg6cZUbd3TY\/r1r\/rH1f2wUN\/PObLDosV\/NTUk8OjmmPII7M0U01o9jgUqQdgk+DsIKmjHirYmmh1JbP9AQ2HVaQ48wDbFE2PtW\/yEw1XXDaPJ68fKZOc+dbrCx8kjP4R5lzvuHheE6YV8MdUwrjCe+rQxE0VdxrhmldsI02u14Uppw2veEebVeDRurSBRxnq5fKnEgv\/AIqPlERRxJ0GvRF2c81\/pW4jF\/8AFR8omKR8OBj6P4Gm\/wAqn\/U9AXzrw268Vp\/0\/SVOuzkyX6fVBbX1Uj8iLEUxhJWhtOoT8J6YgLZoAFKrKgLq9VNpB\/mHWLHUCVHc34Dj34wueTbHKjnHmC3uSTbL1N+X0lO2iy24gEDVXCHTLiw3R9Kbd89cIdMSAkEjo07IXZMbyxrpb3TGIebq5luSleUAQBfgBePVThJMeAWAkAQBRJvEOQqOG3K92VfR2xw7tPxxQzliFAZ4YKPR8yx\/rTsXvaWOfbP26fjiiHLEW\/RvwUD9ix\/rTsafKZ+Nf\/3GqjFG6M0Z50+dl7ahyZya2AZuiYpxtTTiZ1FbYlaAw+lyfedeW4GvoIO8lJ3kkrVYAXMfM1ogJG8O\/pGhSgG5A4QFwqSUkacI28UIhLnDeoMbAwk8a+jHI3Ueadx1mPiENES0vSpKSKjoAtx1awPcQTDF269n+rYw2zp3D2TjzWLa\/jCXbqc\/SZFQU9SnkJQhwzBuEtoUkIWFKItc3tpdl5GbTcnknkdOZbYExF8zdWxNNuVLFGKjKl+blW9G2ZGnMac49zaLl1ZS2guq1BF4cmBOUMoOQlIVQMgciZEuTR5yqYgxXUHJuq1Z7iXphTW6N4kk7oUUi+kQrzCcysF9yjEyCQvan7yYOThwztHYom8xZ5NCxhgyQckpfDU2A1OOl8AOTIQrVTSU2AKbg84De1rsvlaqRP07ajk6s6woStVwtJrYcI0Upt19CwO9ZN\/uhHBjzb1w1nuafPZt5SnDOKqM5zlExjgueU1UqWvoIbeNnm+ILanACCbWOsNbae2kmtoTLzCtNxlOSlVxlg55xuVxHJMFlqtyDyUhZdZIBl5hK0NqUiwSe6KbAi\/YxKagSvHJbiXGlxlDyqyKdVb2vwRfnYZ5RanZWYel8ms90zD+GJRJao9YbaLy5NtStZeYQNVtC53VAEpFgQQBahHNcRcE3jXmdeETJ42zt0XKRI0SixX2HqWH+SlxpVzmXPVbKr1UV888gV1Mmwtaje7smHUoKib33m7npiPNqHlJsssGYGcys2VUyszOPS65NNWkZf1PT6UyU2vLJCQHHNbJIASn211HQ\/Lky53gQdB1iMhhQFoito23Be4myYEIuNI3AXpzynVqec31rWSpSlKJUoniSTqTGed\/gzGqEFN9I23T0CLAOUzSSlhLF1bwNiuk4zw5MKlanRJxqflHR9K62oKF+w2sR0gkR9JdsLlBcEY62VaTRMr8RNJxRmBLIl6zIS74MzR5cAeqmnrHuCs\/Qxf2yFKI01j5iqbV0iNCzrewvp0QzLA2Z4edybkayRwcdy3bcsngSOq1hG3PfaGBKNLRnm79MPaSXphfQLkzNovJ3InLzMqZzRxzIUN2Yn5OZk5R1e9NTiUMuBQZaHdOEEgadetoo9mTi9vHWYmJsZSssqXYrlWm6i20s3UhLrqlgHtsqG2W1E6i44WjKWyDqIZZE1kjpN5TbGhri\/jWUzDrLiXmlLbdbUFIcQbKSoG4IPRqI+o+zHykuVOOsBN5X7VCJSUn2mEybtTnpT1RTaozYJvMJIUG3LDurjcPG4vaPlwpBPARopje4xyeFs4s5ckY2TavsRS8PclVgesKzJkKvlUZgK59lJrwnmm1p1uzJqdWhKhpolsEHqite3RyiVPzcw\/M5MZINTDGFJlIbq1XebLC59AP6gy3YFLOguVC6xpYC+9QkS4KrlI7\/TG3MkdJMMsowxwc92lbjTTIQDd5usoeIA7m2nuRaTk6M9sC5E59vVfMerppVErVIepi590EtS7pcbWgrsDupJQQVcBcXiroRbojQo14HSJUrRKwsO9SnWeC071dTlQ6RQqnnLQ85MI1qn1rD2M6O203P0+ZQ+wqZle5UnfQSL82pojsv1RTBKgUggg6R4pRZBbACQpW8oAWuevvxuEgdMEQMTA0nYuRgMaBxJ\/0XNmt0XJrFGTLJWadiOs06slQX3KFS6HkrTbp3ipg\/eoYtrC\/5o8tQb7142CwdDDjANycAA2KxmwJgaWxftN4YrdYnJWToeDVOYjqc3MupaaZRLpPM7y1EAXfU1xPC8XEzz2gsts5Nt3Z6w5lniiUxDL4Xrc0qfnJJW\/LB94NhKEODRwgNKuU3AuNY+VqwFAoJJSSLjoNomvYoSDtY5W2GvzQM+DuVREqINJxlJ2AqPPDe777AvszmGu2K5wfatfJphpuuHWHLmOsjF86PtWvk0w03XLx4\/Xf5MnOfOt3hY+RxflHmXm8o6wmzC7XvHW67rxhMm19IMRwLq3jC4Zty14R5t03jumnb6QjTbuhF4eYy6s4FHeeC97LHEQvxlRbxiYpOQbmLn52OXy0xAL\/AOLD5RMUz5snXf4x9GcDoDcLmv3foC+duGz\/AMtT\/p\/7FWD2YW9+lVhYHCabH9AxZakI7lKQNVRW7ZeF6RWLf+rb\/IMWWow7m4Op4HqHTHnuejbHajnHmC3eSNeXab8vpKdcooISm3HQCFqTO6kdQhvSTgKu51CeHbC004ANTaMQ9X7m3KUw9YRuHBa8J6X943j053p0iG9cbEu1p28w0OtafjiHdvrYhzY2n8yMPYty\/q2HpWTpNFNOeTUZlxtZc59a7pCW1AiyhEpB43uFWI6QdY6G6zUlKLhqM1ZP8OryxMwzFPe0lwFybKFiGFSVjmuY61r7uNUEPJEbSpO8cS4Ht\/H3\/Qxj2IzaRtY4lwRb+PTHoYv4K1U1En1xmrf65Xlj1FXqKRc1CZ8cryxcjN0g2t8vUquTBaho\/uDo618\/DyR+0cL3xJgi3V6uf9DGvsS+0ajjiTBAP8ef9DH0HTWqj\/6+Y8aY2VW5y1jPP3\/1hhXba8\/NUGXD5o\/pB0da+ep5J7aHHtsR4IPfnn\/QxkclNtDI44jwQQegT74\/4MfQRVbnB\/jz\/jT5Y0FcnCdJ138I+WE9tjyf6VDdTzD546OtfP72KvaDTp80WCh2Cff9DGfYrNoL7IsF\/j7\/AKGPoCuuzYH6+d\/DMcy8QTl7ernfwjHe2p\/cpsQTH5\/kVBvYrNoM\/ujwX+Pv+hjI5KraD+yLBX4+\/wChi+buIZxI\/X7v4ZjjdxHPkHdqD\/gdIhJza\/uE\/HSTu1CQdHWqL+xVbQgOmI8F\/j7\/AKCM+xV7Qv2Q4J98H\/QRd9eJKhbWozA+\/K8sczmJKhbSpzR+\/Hywdt8ncKQ2gqD9KOjrVKRyVW0L9kWCh3p9\/wBBAeSq2hbf+Y8Ffj7\/AKCLnqxJUvrjMj78ryx5rxLU\/rnNePV5YQc4SD5nl6k4MMqD9KOjrVM\/Yq9oX7I8F\/j7\/oIz7FXtCdOI8F\/j7\/oYuOcS1IjSpzXj1eWPI4lqf10mvHq8scOc5B8zy9SUMKnP0o6OtU89ir2g\/sjwV+Pv+hjPsVe0H9kWC\/x5\/wBDFwfmkql7+uc149UZ+aaonT11nPHK8sJ7dZPs\/L1JJwmYfTDo61T32KvaEP7osF\/jz\/oYz7FZtCfZFgv8df8AQxcVOJKj9dJo995Xlj0TiOofXOZ8erywdukh+j8vUkHDJm\/Sjo61TX2KvaFPDEWC\/wAdf9DGDyVe0J04iwV+Pv8AoYugnEdQP7ZTPj1eWPVOIqj9c5rxyo725ydx5epJ97pvtR0dapX7FTtCHX5o8F\/jz\/oY2TyUm0MvhiXBV+2efH\/Bi6ycQ1H64zPjleWPVOIagdPXGZ8crywduknceXqTjcNnP0o6OtUm9ic2iFG4xJgn3wf9DGw5JbaLVwxJgnX\/AE9\/0MXebr9ROnrlM+OV5Y9016pEaVGa8cryxwZ2f9n5epSWYNUP+lHR1qjfsSO0gf3S4I\/Hpj0MHsRe0krUYkwT+PTHoYvU3XKmeNSmvHK8segrlUBAFSmvHK8sdGdn\/Z+VS2YBUH6YdHWqJp5IzaSGhxJgn8ef9DEjbO\/JnZ8ZT54YMzIxFXsJPUzD1UbnZpuVm3luqQAQQkFoAnXpIiz1Zxoig09dVrOIlyUq3qp16ZKU36uOp7BETYi2tqZLOKZw2moVDdNjMvzKmWu+BqSPAItsOxfEsbBbSU5cN52Ad86lHq8K9ygieoA73WrG5lOj5sp5OuiWhw\/g0w0nXBFbX9qerzswXZicpSFK6bLdP4RVrCrSNoUTS0iYqdLUSdQpBR8N4gVWTcVc90paBe5tdWlJjdFTRMgJJsAL21alN77ljxhNmXb3uYbVPzElKghK5llKUL4PMrDjZ\/77LwpmeYm2+dlnErQfpknjGeqMNqqI2nZZaGir6aqNonX5N655x0JJtCLOvWBN47px24OsIE0+ToTHI2WV7ADdMXOV7fy5r46DLi\/4aYp5vkaCLbZwPb2X9cQOlgD+mmKl7qesR9C8Eg0cMm\/P6AvnThtNsVp\/0\/8AYqw+y53VKrKeFptvX+YYshJPbiEpTpcWit+y6oCkVo\/6W3+QYsBJzG8pNjpHnGeteO1HOPMF6DkZt8u035fSU8aa5pcm1oVEzIPc74ueiGNXcY0TCFIVVK3OoYZToBxW4roShPFR\/wD94CK\/Y92hMQV7nmqbMrolLUd0BpdnnU\/bLGov1J908Yp8Ky7WYybxCzN7jsVnX4lTUBs83dxBWirOYmDcN3TWMQyrDo4spVvufgpuYa720DhXfLchT6hMAH2ykpQD26m\/wRS53GLiV\/2C3cKNyp25JPXa\/wAZj0axTX3bhNQW0k9DYCfijaw5BoIm\/HPLzyags9NmGU64gB5VdBrPCnO6escym\/TvphakMz6BNIDbqJmWKtSVI3k\/0ST8EUilq9XkKG7WZ3xyvLDrpGO8UyhQDPpfA+lebSb+HQ\/DEGuydhrG\/AaQecpEOP1hd8I37wV2JCr06oN85IzrLw6kLBI744iOpx\/hZQN+EVToWZjPOp9XsuSDw1D7KiUX69NR8MS5h\/MhammxU3UTMu6AUTTdrgHpIHEdsYjEcuSUoL4HaQ5RrUj3\/Y74M40eXd1KSHZ5LQuVQlz+IkMXCXLW6YRKzXmRLh5h1K2lDeSoG4I78R76txLjCqvUjCsmZh1ob7zil7jTKTexUo9dtBxNj1RQRxOcbWWWx\/MUVAL361Ij2MmRpzqbxlrFrateeBhkjJvMZ5sOu4horbh\/Y088oeFW6Pihu4ipWNsBNomMRyzKpRxQbE3LOlbQUeANwFJJ7RbtiQaV41kLDjOem6zgQpWmMVoA\/VUxwO4zbSf1cRGmHW8SY5qD9Lw89Kh6WYD7hmHFITukgaEA63PZCq9k9ms4bibofb\/ZTvo4BTOeLhJlziG\/0AlO9WMm1mxeBjBxKhwX30+7DQRk1moFAmcoh70076OEKut1zB9XNBxA5LKmUsofJl1lSd1d7akDXuT0Qh9K5guVKo85abtFwI51Ib+JGkcXBHP807ajbnvhhjYZoWL8wfV3zNuSaEyCm0OqmnVoBUsKsBupP1PwiFoZM5pNkuLmaIoJBJAmnbnvfQ4SKR7m3snX55ax9tZ5gnAa+gjVYPfMeDmIGh9OIi2VxQp+XQ6SElQvYnUQ6sOYFx3jSjtV6iP0tMo6paEiYfWlV0K3TwQR0dcNNpHPNmqbJnaOJgffb0pyjEDWpKxHmrETaTYLT8MRlXZ6pYZrM7QKs+16pp7gbeU0olFykK0JAPAiHhR8rcya9SpOtybtKbYnmUPtoemHErCVAEXARpoRAKJ7yRbYmXZ8jtcFLnzQo\/zto2+aNAGjwiNKUuq1rETWFafNyrk49MuSzbhcVzKlI3u6va+6d02NuqF7F2CccYGo5rtdfpq5bnkMWln1qXvKvbRSQLadccFE4i9tiQc9s407vmnSn9mEboxKhWvPwxsG4UxhmFJTVQw5MU9LMo\/6ncEy+tCt7cCtAEHSyhrfrhRrmWWY2F6LOV+ov0p2VkGy68lh9xS90cbAoAPXxHCOigeRe2pRjnoX1XTuTiNChqtMe7eIG1cHExFeFHKzjKtNUChvS6Zp1tbifVDhSiyRc6gE8OyFrFtBxbgFqSexI7IKRPuLba9SvKWbpAJvdI6DHPcTraQ2J1ueGEgXT+OImkHVwQDFjSFW54RFdHmsRYrqSaLhuQdnJsoK1hJslpF7FS1HRI1Gp6SALw9mMkcxXWw9MV6jMOH9jCnXLdhISIGUL5NgRLnkMdZmvmTtlcSsvEXcBPRC3K1JLqQUr4xEdcwxjzAbfrhXZdh+QSoJVNSbpWhBPDeBAUkdtrQ4cOV5MwEELvfjeI09K6E2cFr8v5ujxB2hvUmMzJNjeG3mRmjQct6H641NfPTT5LcrJpNnHl9fYkdKujQakgR6zNdkaTTJisVF4NSkmyuYecJ9qhIJJ+CKO5oZj1bHeJJqtTzirO\/Q5Vkm4l5cHuUge6T2kxp8m5abj1S6So\/ss1nlO5o59\/ItPjuY\/eqnDIf7j9Q5BvK78ws2sS4zqy5ysznPuJJ5hhKiJeWB6Epv8N7m2pMM1udm5pYEy8pzXQHgPBCc2gq7q1ifdhRlW7rAA46R9FUFA1jBDE0NYNgGoLEx1j5nF0jrk70rSiLkAjwA6CHBIMngkanptCniDDZo2GsETKpYIerVJfqC7DVd56YaQT30NJhWwdQl1Oj4kmEIuqnU5uaNhcgGbYbJ\/wBpEbEYWNi02bL28uj51bU0JeQStaPN1GmK5+nTjsuvS+4rRXfHA+GJTwTmGqZfRJ1NSJWaWLBzg06eojoJ9zvRG1Ol72uIVRTLn2vaI84xdzG6UTlaVEL4mdkiNiN4U5Tb6gm5Tu30t29UIU49Ynuozl9VjXZNygVV4+qmUXadOqloHxlOnfHhjiq4clH3ZZ327a90x5yxzXTuhG0ebjW4yljpxVrqef8Aus28o4\/QeVMfNd4KwJWtf2Eflpiqtz2xZrNF0qwVV030LI\/LTFZt+PoXgqbbDZbd36AvGuG8Wxan\/T9JU\/bNj3M0aspva823+REz1PFVOwpRn65U3ClqXSCEgXU4o+1QkdZMQZs8uqbplVCTp6pR+TCVm\/jg1ysrpbD5NPpai2N06LeGi1dv1I7x64yOMYR78ZpnicbMBBcd+wedajBsYGC5QppRreQQ0br3NykzHuY1UxTU3atV3SoqumWlkq7hlPUPcuT03hjqfdmnOcecJPQOgdg6o5OdcmXS66okngOgR2MIjfwUrGARQtswagFj2VUkrjJKbuOsrpZQNLCFeTlH1y65pKPoTa0NqUehSt4j8k+5CcwiJMp2HHGcj5rFTqDzc5itmnNkjpZlFuKt49P\/AGIsZIWwRtJ2kgDv9V1ZQu7JqTVk0XWb8Ou0L6JJ2Ve5h9AQ4kJNuoKSCPgIhKk2FJbStQICwSPhESnmjhlyg1uizJRZqtYdpNSa7QZVDS\/6bKz4YzGKsDXW41bwQ2OtNFEsFJtaFOiVmoUB4rYO+wo93Ln2qu3sPbGksze2ker0pcHSPOcSn0HFpULFYfizZPEYtT6385KvqVLOjVtQ1QenToMTJkVJst4CZqKUfRanNPzDi+k2WUJF+qyR8MVcMy7JKWi\/0Jwbqh1dRi1mRhScraHu8Nx75ZcY5g+OJC8VxWWR1T2J51DWogxdtC48ksVz8vRE01qnSE04w2w5L75eShRF1qvfW30tradUThMqlMf5armJqWCWK5SBMc0o3LSltbydetKiLHrTeKh4pSUYkrbStFJqMymx6TzqotfgOfpzeVlCacnpcOChsJKC6kEHmRoRfQ9kcjcXE6Sz1PI55cHFVwwDj6s4Cmn6rTZGVmXpqWDC0vlVkgKCrix46RO+TmatYzGmqrLVamSkp6gQ0UKYKjv7xVxudPaxW+WYvLBRFu54RL+zAAKriX\/Vy3xrhuF509Hcnw1zC2+xOLNrOSuYBxPLUKl0eSmW35FE2VzBVvAlxabdyftB7sQzjDF9QxpWlYiqUpLyrymG2Nxje3d1BUQdenWHXtHJCsxpAH6ztfLPRHM0Qhg2PRCZ3OLi2+pPQhxLnk7CrAbMspzeDanUVCxnqu5uk\/UobbT+Vvw8ctsav44p9Unn5Zln1BVZmQQGybKbbICVG\/SRxhHyHlhI5U018p3eeVMTPfu6rX3AIbezBOKmcPYiSpVyKwtz8NAP5olMNg1vIo7ZCCxvHfzKAqsk0ur1SmWt6lnH2R3kuERZ7Z8O\/lhT1db8z8qqK35qS3rfmTiWTAsEzy3B3lgLH5UWN2dz+lXTj\/DzPyioZhFpCuQSlzww7lCmLaErFm0JUMNbpU1O1RsPW\/zKWklf9FJiw+aOJmcFYBqdUaCW3UsepZNCf8653CLfc33u8kxHmU9JFYzsx3jF9O8mQmXZFjTQKUuxI7QhsDvKMI21DihExVKVgyXX+tEGemrcApYKW098JCz\/ADhC7hjS7jSIyWsc7eTYJg5OKIzOw4CT+uV\/JLidNpdRGWRP\/wCRlvjVEF5Pf4UsOJ\/0lfyS4nLaaP6V6j1VGX\/+0JiPxZXRqgekjZUUV4Rrhsf76\/8ABb\/6w+cNVh3M3A1Xlqmwyyt1+fpLyG72FlKQk6633SkwxNk4\/wBx1bPT662\/2LcLuREzdWNaYo6ymJZsgdilW\/8ArDkZ1NHGlQO+AxvGoX2eXHmM2KdKzAKXUsTbTgPEKDSr\/CDEj7VThapGHVDS02+P9mIaeEqcKHtTPU9ACWjOTy0gdTks44PyhDo2sSfWTD3ZOP8AyYhsDRiIUeJxbTvHEfUlLZgpSEYSqOIFJHPz88poL6Q02lIA\/CUuG3mhnzjag44n6Dh0yMtKUx1LZDrHOKeUUgquSdBc2FrHTpvD52bE7uVUmscVzk0r\/aEfmiAs00B\/MzEp6fXBY9wDyQPcWRi2pOEuMLNHerV4bnpXMHAMjPVCUSGq3Ij1SyCbArTZYB7De3giv2DZl6ScVT3Vla5V1TCldZQopJ+CJqycnJOXyzw6w9OsIWmT1SpwAi6lEX6tDEKUhv8At9VFoIKVVCaKe9zqrH3Ij14Dowd61WWHvFcwt4tfSFy7Q+LPW7A8ph5twhyrzFlgcCy1YqH4Rb+GKruqU8+pzr4dgiatolyam8SUuQYbU6Jen7yUtpKiFLcUDw+5T7kRhJ4LxRNgKYokwQeG9ZB9xREer5ChZBQsB1aVyT\/3Itvi80tVWuNidEAf90pNl0dcOPC2HqxiiuSGHcPyCpypVOYRKyrCR7d1ZskHqFzcngBcxqcDYtk+7mMPToR9UhvnAO\/u3tD9yAxXUMu84cK4iYQlBZqjEvMpcSP1u6sNujXgdxardN7R7C3RbSPkpyHPANhffZKoA\/T+ELKaNrHAsrgPHOWmB5NQcbpGFZCRKwNFqTNPBSvCok+GPbY+wdK43xPjLCE6d1mrYSnJQuDi2pTzASsdqVWUO0Q7NutAOeGEHCNE0iXPgE27GuwS3zWa1ZWoAD1he7\/64YjCzSPdl1szj8Ii\/f0yt1E3RpHPG3rChp\/D0\/h+rTVCqrBYnKe+qXfbI1StJIPg0v3jC3KSHOoFhwhbzJxDN4yzJr9emym7084ygAABLbZKGxp1JQBc6kgwU5hCUgG2ojyvMcz9HStrV42z4vhHcuKQdeodQl6kwLrl3Asj6pPSnwi48MOPHyGuel6kwLImW736FW4H3CPchInpcEXA0hQxWouYNpbyz3TZQkHs3VD80YSKQ+645OMkHvrN4XWOw\/NFMGHU9xYeYg28tlEmZr+9g+qJ62h+UIrlzY64sBmK4V4Sqab\/ALEPyhEAa9Yj6Z4LgBh0v5\/QFTcOLf5vT\/p+kqU8rqymgYIxJVd\/dW2tIa6y4obqR7pHuRHNSfU4oNbxNyVqJ6YV6bOqawZNSQP6vUGyR1hLZPxkQgv93MLN+BgfDo4rUvG1zh0ABUnurs+HUUBOpkezlJJWWE2hQYTHIymFCXQSRG0oaUOaCo7JSDZdku0pVglBUegAXvFyc+8t5jLDZOyzwzPyqmKiuqLnp5tabLS+80takq7UgpT\/ADYrrkbiDDmDs1ML4kxZSWqhS5GoNOPtuEhKBewdsOPNkhdjody0Xl5Q1Iey0wysEG1ZuPCwsxnsfqpI8Wo6MCzCdK\/GRcW71\/KtPhzblt1RhTG7TaYsADfacJPWQ8sfmi1u0Hl9MTuSeWWYUhLFxFMostTp1SE33GltpU2o9SQu6e+tPXFYH2\/7T0UgfsL3y64+itRrFJoGypJ1CtyDU7JjDMqyqWcNkvLcbQhCb8R3akm41Frxns1SmF0T27dIjzhaCpJg7G5vGqDyjBNrgx3qlt5B06IzJs6ABPRCmlgBMeUY9MQ8kJquZpNIKZtWlClCjaJ72bMX06cwsrCD00hFQpjzq0MLNlLYUre3k9YClEG3DTrF4XriAne4cI9cK5VZk4gkpfFGFaanmHFL5iZRPoZWClRSbDeChqDGcglcTdeDZlHYavSYNamzG2zth\/Fdam67Ta3M0manlFx9KWQ80pw6qVu3SRc6myuN4hzGeU2J8u7T1VTLztPKw2mcl72BOid9J1QT4RfS8e9JzvzQwbOrk5+rJqrMq6WnpWdQly+6bKAdTZV9DrvEdkWXnRTMcYEWpLW\/JVqmF1sKGoDre8k98XB06R3olWZKCRtWeYI5Tpt1FVLQtPqfQcBEq7MZ\/ttiU\/aS3xriHZVxQlwhZ7pI3TrxMTDsw\/31xLf6iW+NcR4BaWymyO09ApG2jj+mPI\/yOz8s9EYT7pDKu8YkzaQuMxZC\/wBZmflnoiueQt9BlmrlbxDabdZNh8JjkmuQhIDi2OTnKtzg1s0XJ6mLd7ktUJMwofUks75HwxGOyRPb8rimTUrukOSj4HYpLoP5AiZcTUibcwPVKDRmguaNKdk5ZG8Egr5ooQLnQa21MRXs\/ZZ47y\/rtWfxLTGpeTnpJCEqRNNuEuoUCBZJJ9qpevZEwghzSo72uE8dhqso32jKcafmpOv2smoyctNJ7e55o\/C1E4bOh\/Sqph\/hpj5QxGO1dJhGJqDUbav09cuT9w4VD5QxJuznrlRTLG13ZjX74YSwWlKbgBFS5vOlrK7CU7hak1Fysy4RUKtVpqfmEghVkqWQgXHHuQk+ExWbOBE+zmriAVNSlOLfStsnpaKElFuwJt7kWnexvTpfH8tgE7om5mnOz4Vf2pSpISi3WU84r+Z2xCm1JhxMrWKNithIBm2VSL9hoVoO82e+QpQ7yRBMAWWG5PygBo0fmlMXJ8g5p4cV0+qV\/JLictprTK5fbUJf41RBeTSyrNXDYNtZlfyS4nPaa\/wXOfyjLfGqG4v7RTQ1wPKRtk65wbW7fXT\/AILcdGSc0WMzczaMoFJ9dlzKAernnQT7hT7sc+ydpgytfyr\/AMFuOHAc0aftPYspoXZFQafABPFf0JwfAFQ4zU1iSx1mRHl9C0xFIik7V1CnAndTUpdDw75l3WT8LY92Onax1omHv4498mIVM3JcSmb2WtcSnV2cVIqNugrTu\/KKhM2sf7xYd\/jj\/wAmI48Wa8Ie3Qjmby+pOjZu\/wAFFPHXNTXyqogHMhxKczcSqUoAeuLvGJ\/2btcp6f8Axqa+VVEUSstQpraPqctiVuUXTlz85zqZspDV+ZUU33tPbWt2wmQaTAErS0Y4kxpU08HfcDXQb3sB2x5VHMhNKRzFECElAIM0sXsftU9PfMW2lcucr6hLJmJLC9CmpdzQOtMoWhVjY6jQ6gg9t4o1mRJy8pjevyEqylmXl6lMttNpFkoSHFAJA6gNIsMKoYZagCcaXmV7h9fJTytDQBfeNq5p3GtSnJxUy465MvK0Lj6ySe91DsjolcWV5CrNzKW+82k\/GDDYSg3ATprDinKMukmnh0nenZFqdsRwDlyn+iAfDHsNLSAxNsLDisvSaCR0zQSdZTso+P8AEsspBW+w8gaWWynX8Gxh4SGLMOVl9lWJaKyxMsrQ4zMBN0pUkgg3ACk6jtEMKSoyzREVtOqEznqVaSNAdwKT7oCvcEK0pJ88i+unUOiKmueaY9kYSDyLW09N2SKxUu7SOMq3mbOUXMJFJaIpdNEtMKl3N5Ct1xbnPAdCLKF9TaxN7RAMpmfP0ZTy6RU5xpb6Cy96jeUyhaCQShSgbqTcA2II0iT8G16Yw6+JZ5Bfp7v6swbndvoSnt6xwPwwzs7sqpXDMy1jLDDKfWOpOXUhs3Sw6ddB0IVrbqOmmkdwTMEUsrMIqLC+ph3HfbnUSSpkgf2Bx1FIcpmJVAoLRKsIub3WpSjf3YdlFzSqTK0pmaYw8nS+44Um3wxHRo8zTW6e\/MaCoSgm20kahHOOIF+\/zZPeMOKn0qY9a0VbiyX1S5FuCwgK+Ixe4nRNbHZ3mCfpw6R2ldTBScaUCubsuHlSrqtAh8hNz1A8D7t+yFvGky21hSTkWwolt1IUbcLBWve1iGpeRD6QCno6ofmDcSLZCaFiK8xIPEIStw3LV+gnpT8XHsjyzGsKpNITsbZzTfVvT7oI6KvgxCRt+xODrcf\/AG5R7mC4fmVqQHS1\/wDYRBHhiyeeOFZjDVFn1NhS5Gaa32F8bd0LoPe08Hhithvc6R6zwXyMfhkrm7NP0BZvhiroMRr6SrpzdjotXhHbxEJbkbqoJHECcH5EJ6m7PLH2xhZo8uXsMTi0\/sE40s\/clJH5xCe41Z4m3HWLEN7LiM9tzvQPQqCON0VJTuPzmAjpI9Cyy3whSlm7dEc0u0SYVpZq\/RG2pCGNDQnKeFz3ArpabuypPC6SL9Whj6DbbxcmsksDPOkla52XWsnjcyir\/HFBWWrtLFvpSfgj6Dba7G\/ktgtIGiZ6XH+6r8kY7NBDMToXfid5gthRDQLOdUtSkOSciz\/mW3B7rij+eLvZyocb2S8OMJWQFMUlKrdI3Abe6BFKpWWO8knhaLw5zMlWyth5AGgZpX5IjJ5olD5Ih+Iq8n+E6IfiVSpNgmx0jucQEoI6bQMt80OGsbOXN48pxlplcbprEnBjTZNXEAUW1EcQLRYjILdTlVRgB9NMjw8+5EBVeX3219F9IlnZyxRJqoL2DJp5Lc\/IzLjzDSjYvMrO9dPXZV724XBikpLRv0SvCMwC1ZpnZrVecTqIr9YS5oUz0zfs+iqi3+W9xlfh3e1tRZcjvc0LfBDOxFs24Vr+IZmtCs1GSROuqfflm0oKd5Rud0kEi5J6+MO3HWIKLl1gZ5poJY3JQyVNlk8XFhG4hIHHdFxc9AHTwiWxpjJcVm4IXxuJdzKpjAJCiB9MT8MTLsxaVbEunFEt8a4iuQpq0SyQQSd0anpiWtmtpTNXxIFIOrct8a4jwnSlurWeikhije4Ju7SX+EWQ\/kdn5Z6GBhiT9ccZYfkVJ3ku1OX3h1gLB\/NEibRjCnMxpEgGwozVtP4Z6G5lRTVzWaeHmtwlLbzj6rDSyGlq+MCOO1y2Uc07nQvfbVdWQzKxsMAYRm8UmnJn1MOtIRLl3mt8rcSk91uqta5PDohg5dbQ68e4slcMO4ORTxMpcUHxP87YpSVW3eaTxt1x1bTby\/mAlZQAgv1JoHtASs\/GBEJ5PBdOzRw66E6OTJaP85tQHwkRIkkLXgBRnsmLtJn9ItdSXtZyYVScPVEDVMy8wpXapIUPyDDx2dbHKimgD9mmPlFRwbTlLVPZaNzaAQabUmJg6dCgtv43B7kKGzsjcyrpgsdH5gcP4UwsapU21lqku5FB+IcVTFE2i5rEM9MKLclWEy6yT7SXADVu8EE\/DE858YbXiTLSpllAVMU0JqDFv4I3WPC2V+G0VqzVki9mVikq4KqTwOkWny0qqMX5b0qYnjzqn5P1LNE67y0Atrv392\/hhuM3LmlchheA8O2Ouqv5LK\/TUw2b3tMK16\/oS4njaaH6V6x9VUZb41RDOW9Cm8O54U2hTqFJekKnMS5FvbBKVhKu8U2I78TRtLpUvLJSQkk+uMtbTtVHIxaIhJjYewvB2pF2UBbBlaT11W3+xbhm1af9ZNqz1YdELqMuyTw\/VZZCPjVD22VWy3hGtJKVXFW6v4FuIsz5E1I5w1ioylw6wqTmGvu0sNEfCI442jaUhzHdgYANYKnHOuUs\/gmqkd1I4mk036gtX\/8AIhq7WNzRMOjqm3x\/sxEuT9MpGPKFIuTYdMq6uVqTCm1WIUkhxBvY9gPYTEUbVTanqRh1ITxnH+H+rEOy\/wBLipEzLscRvt6Ev7NSwcqpVN7bk7NJ8POX\/PFd851BjMnE+gUTOkpHWSkGJh2ZcUSMlJ1DBE\/NIamXZkzkkhw250KSAtCb8SNy9hrYk9BhyY82ecM46xC7iN6sVCnvTRSqYQylBStQTu3G8O5NhrCQOyMFimZYnvha1o1hduziFnJygb3EqnD\/AL29\/wBYpzmQ5zuO8Rr66tN\/LKi8FSqOFsmMvkkkMSFHlublWlKG\/MO2JSgdalKuSe0m0UEqM67UZ2YnZhQU7MOrdcI6VKJJ+EmNLl2kfUVTbDYpdOw9ljZvC8pOVenZtiTlWVOvPuJbbbQLqWsmwSB0kk2A7YmvPPCCML5pS2EShINMoNLlVgG43kSSAr4bwnbKKsPNZ6YZ+aOQM0l2YU1J3PctTRSeZWodNlaDqJSeiJF2pmANo+obwNjTpXQ\/xWPWY3uZWspbWAjcefWPNZev4BCTo3SLgTBczXsgMaV2UYW85Qq3TZtaUJKiGi262s2HQOcSo9QBPRDepMsCgaaHpizWxB62S2WOYjtbYS9TkrSZ1tWqVMCWWVg9hSTEASjMs7MrXKMrZYccUtlta95SUXNgT0kC2vTGLxyoLXzRbgdXQFv6G5e6O2xejVMBQFJRrDww\/JSeKMK1bANZbBYfZUphXSgE3uD1pVZQ7bxyysoCyAU9Ee9AJlcSSjl7JWvmz3lAj47R5HXVkpk04zZzDpDkI1hUuZ4RDEZG7VHueuDE4TxthzCXONuqp2EaU2pxs3StYZUpSh2FRJ8MKGFcIvVbIbEtfl2VL9ZcQyC3CB7Vt1pxu57N5TY8Meuds0apmhIOlVy1QmpZVj\/mw8lPwBMT9sXU6hT2UWZEniVpK6U8sJnQR+wiXVvHvgXIPXaPoGetdLgFPXHWXNY487tqfw+UOoY6obw09KrNTJQEDS8LApYWNERvJSsv6oc9Rlwy++rmi4AFlF+53gNL2teHKzJhTO+RYx5VmGs7HIbb1f1EIliJskfH8yxVsisR0yfSFTNJYbeYUriEc4kJPg1T3rRUHeUNEgkdEWozJWZbAuIkjQPyKkK7RvpPxiKrhSQALnSPUOB4hmGVBOwyXHgheBZtJFYIydQGrv7U9MDtomaNUZNy1nlBOvXu6fDCXMSixda0kLbNlC3bHZgp7m5WYBPF0H4IVp+WQ68X0gbq7BXf64mR4o2jzJU0smx5Fjy2HnC9XZl92IZQocQhF3Rgg\/lJPmPkSLKs8NIV5VjhpHk3KKac3d3TohUlGCSNI3cFRobdyp6WmsLrvo9HmatOy1Jkmy5MTrqJZpI4qWs7qR7pEfSTaywvQKnk21I1TEMtS5mkuNTFOS8q5m3UIKOYSkd0oqCjaw42vpeKEZbV5jBWLKdi12lpqDlKWZmWl1q3W1zCQeaK+ndSvdUQNTu2BF7iW289ao7iNGNp2mMYixQAS3UKwCuWkB0NycokhLYHHfUpRJud0ExjszCetqoZotkevdrJ5+bWSrNmogcSRk5MY4o8nR6viujTFCotVeQ364zbRKJZBUAXHUpBUgWNwFAX6OsXAzyoUk7s8rlKDNInJKmMSLrDragtLjTS0J3gRoe5JOkQCztRZtT6XGatMUafk3gUOysxTUKaWg8UkAgkHqvHPR84hRafO0imUhctR6q2tio0MvFyUssEKdlVK7phX2h3k6C5PCMNiMlTVyB0trjiVg4yXbI6wsbqOL7uhFrdsBII4x4rUkGySSOu1oyld9IpcQpNIaSrcUrA4FeMywHAQU3EM+upxzT55bNIyunqk0ytLjM8zWJVhSiUg3SlSwpJHDWx0vEk0mSEw4Jpy\/NINx9sR+YQuGXQ4m6u9qLaRh6philGq476yFDgnbDXdi0btbrceLk5yoWVmHtCMjmmsHYoSj6k4mkz8JchPXXc1J2cM7UcpqvPTFt3npnEMm4q3UCpy9uyJumJRv6kRzGWbRwEBqL7W+da6Hg\/pYn6YjF1FKMRZlhFhknPe\/sh58cycU5tSji3KblXWZBTlt8y+JJRsqA4X3XBfpiXClASbcDHG4lGukIMwHzR5VbS5OhqGaD2ghRM\/ibNWddEzU8q6vOPJSGw5M4ik3FBIJIAKnCbXJ90x5oxLmhKPpmpDKmqyj6QQl1jEEmhYB0NlBwGJTW2iPItoMc7OO5HlSW5HgEfY9EW4lF85i7N6ooS1Vcua7OoSrfSiZxJKuJCusBTh1jmTX8yZZ1uZlspqkw80oLbdarsklaFDgQQu4MSottIvHkWUq4xw1H4R5UwMiU7WaAYLKM5zGecc\/LrlKhgXEE1LuEFbL+JZZxCrG4ukuWNiL9+CSxnnJT5dMpTsC1+VYSSUtM4llm0Ak3NkhwARJol09fwQcwka7x9yOGqt83zqEeD+mvbsYUWLrmZUw65MTWU9RmHnVFS3Ha5JKUtR4kkruTHTKYwzhpzIladgDEEkwCVBqWxLLNoueJ3UuWvEmpZSem\/gj0EsL8bQn3V+EeVOvyJTluiWBRScR5rmf8AXb9DWsmeuFeqvmglOeva19\/nN69tLx7zeLs4qmx6mqWX2IJxneC+amcSyriN4cDZTlriJVRJoPGPRMignhB7rHc+dRjkKmBvoBRPIYpzepba2qXlzXpJDqt9aJbEsq0lSrWuQlzU2HHsjymqvmhUX1zdRyoqk0+sAKdfr8m4tVhYXUXLnS0TIiQRHSintn6WOe627NHzps5GpwbiMKHGsY53yzLcvKYGxMwy0kIbabxTLJShIFgAA7YC3RGXsRZw1RLYquWldn0tKKkCZxJKOhBPEjecNomdNMbPQB3o926c2Ppb+CA1gtbR8\/rTDMjUzHaQjCgx6bzJWUrTkxPpUg7yVCuSIII4EHf4xz4kzfz+w2xK7lDxFINOlaE85iGXd3rW4WWSNOuLBppzZ+lhj504ZdnMGOVCUZLi6a8JhQSNQ37VR8F7nsETcLnZPVxwvFg426VFxbJsTaZ8zYwS0X37lW+tZjZkYlmkzGIaHUp1z2qXJirMulCTxsCrQdg4x3pupXXHKlCwvdOvT4IUZRgqtpH0FgGBx0Rv6li6LDY3uBjZo9PpJT+yJYKs4cDbuh+aKnaj+MIiaNrRsy+0HUXrftfJWNutgCIu2fae7M5zYHbZb3lCvSThH2qXUqJ8ABiddsrC9Sk84UVx6VIkqrTZf1M70LU0Clae+O5PeUIlYnIyDFoxf6N3nC9EwqIRPATp2WZbmsgs2lcd6TmR\/uTnliGaRLbpTc6ACLE7NmGqnIbPGPp6alS21WJedMpfi4ESqkFQ7N64\/mmK\/wAl3Cb26AI81xh3uiWbR13PoWtoZA10r+bzJaZX0cAOEe0hL85WJJQH7OhXuG\/5o4WXegmHJhGUVOVErCd4NpsABqVq0AHXxjy3FYTDpOCy+Yavs0TmcajHN+Vcksfy8wsWD9NQ4kWtYFTqfzGJ22ZWixs7ZvFJIUZGbsRxBEiuGTtV4LnsNY9ovOyq0yztAlGm3bdyt1srDov1gqBP3Q64lTZ2w9UZXZ0zImn5RbbNUlp5MspQtzgTKFJUOsbxIv1g9Ue4ulbFl2lgvsawdFrqxw5ogwyKE7g30Kv1IlrWJEL7Su5tCTLkISAki4HGO9l3rMeb47TulcXFXeIVjYGWCambssTgKuLTc\/2MTp90Iqb\/ADYuLmVLl\/K3FU0UndZkRY9qnEi3uXin4ZUQCFp17Y9a4GT\/ACyobxP9C8GzU4zV128SXMNvFpp2x0Kxf3IdEu+gNkGx3hreGdRnNwLRbiqFtqZIAF\/hjM5xaRjUzm8Y8wX1NwbAOytSNOwtPnKcMqll6zS1WCuB6RCrL09xkgkXHWIabU5dQbSbKPAg6iHdRa7zICJxHOpOlxxEWWH5ucIhDVnWPncfOoWOZOcwmfDxcb27+9yciWpKWuRpwtC\/IypuNI8KS3Sp1CTKvpQo67oNvgMOBmmusoCg62oeEQ\/NjDZtTXXusBUQyUzrStII49Sy2A2myY0WoJOo4x6cw8NLo\/C\/6RgyhX+qvpSB0Aa+6YhFlzclVFTijR8AFeC1BICzwMdMlKqmDvuncb7TYqH5o2YlW23QthorUPp1m9u8fJHe2WmyFOKDiyb8dB4IpsRxCmpmFt7nkUjDsuYrmA2jYWRn5zhYd4b0oy5ASnQJQAAlPRbyR1F8BNzxhL9VcLQLmyEKHZ1xgpnGd+mV67g+WqXBKb3PTjnJ2k8vq3LofmAeqOVx8ARxuTVzxjmemvtvhhvsSuW0AO5dzkwAmOJb4sTeOR6bI0vp345Fzfb8MNGNSG4e3iXct8W0jyU6OMcCps\/9mPJU2bak+7HOx2Tww9vEu9bw4Rql0dMJpmiT0xsJk9UNFllz3tbxJUDqYOdB0jgEyLRul8WubWhBYkHDWjclFpYjpQQTCcy6DqDHSl8DphstsmXYc07l3t8dOuOlsEnURwsu3sLx2tHWGiLJp2HN4l2NJ7I62kCw0jmZOnCOxrgIQVGdhzeJezbQ6BHQ2z02jRvgLcY6mgemElyjuw5o3LLbQ6o9HJJibYclJloOMvoU24g8FJIIIPfEbo+5joQi51Tp2iEaZaQ5u0Js4c0ixGpVKxzgKewdiJ+mOgrY1dlXbaOM9HhF7HtHUQYTJKXNxw8EWzxfg6l4ypZp9RQhLiLql5gJutlfWOzhcdPwiCK1l7VsMz5YnWSUqP0N9P6m71EHoPZH0DlDOtPidMIahwbM3VbuuUeniXm+J5VOFyOliF4zs5Eq5N4tZy4xjLYyFLRPTcg24ZJLh+hoeWkoDiwO6ISlSjYWubai94mug7RNQptZexN8zTFer81vByq1t1S1ttnTmpdlFkS7f2qSSdbqVECSEiWlbrje4R9Vrfw8Ic0lLpbSCEjrvaLHFp6ercXuF3Wtt3Kuja2M3OxThQ8\/3qLUX52kYcTTGJ4K9cKSy6V02Yv7ZSW1Del1kX7pBIJtdPExFcy9LGZcXJJcRL84rmkrtdKSTYG2l7dscQKRdRI7942Ql19Q3E3H1R4DwxnBTNF+VJqcTjgFmb0pSzinFpbQN5SiAAIddIzMouV1WkX5mQFTnGCZhDF7Nh3ghTigCQkHurAEnd4C94ZFQqT+G5NL7Mm65MTCSlp1bZDV\/uvzcTDKbRNTs0uaqDi1vPHeWpfSYh0eX6asqPdFVrjadl\/6iPQFURUs1ZMJpgQ0axff1Kf5PaMZexC5iqt4WTiysKCkMzNUcS1KybZ0LcrKpCg2n7dSlLUOJGohcw7n7J0FybRSKA7TqVUErTOUIzHPSR37hamCU70so39qApsm993QxA9Plw0jnCdR1x2KetqVj3Ytaynge60Q1K\/M8MLLHaux52XEy96kUos84rmyoWO7fS467cY95Za3VJbbF1K4DthLbS88SGRe\/SRZI8MLlPaXKtc42N5w8XD0dgihxiOKGDsjzqVc6SqxqdtJQtLnncN3KeIJIzlqCaflVWKKwvedeZSX1Dq303\/76oqCCiwv8UWhzYQ4rA1cW5cksAkn7tMVc3EnU2vG74IAJMMnLDb4z0BZvhMy\/HlyopaW93ll3HjcXG\/eGwLsknwy2tROpNxHW1O753gbBPXEVnObCvASlTH3pHnxsnOnC6b2lal4pHnxCxuhosUrpKqOrjAcdhvxDkXpOU88NwDB4MOnpJC5gsSNG23d8IKYJOY5x0r114GHDJzFyCDcdkQEjPDDrYshqpgdXNI8+PZGflHbFm\/XVPeZb8+KR2XqU\/XIv3epaP8AilB9yl\/Z7SszJzZQhNunshwU6qTqSNybfSPujaKmJ2iJBFt2Yq4t1NN+dHsnaVZR7SdrIHY0350NDLsANxXRjvu9SjTcJFFUapaCR3OGH\/ZXKl59xVg48pV\/t47WZlO9ewPfN7RS1O0+tI0qdcH3tvzo3TtSTCPa1aujvNtedCX5cD9RxCM993qUWPPOFxO0o8NeDyNjH+yu+3NgIJKuMeSnwTcGKUfPVzn14r3imvOjHz1U79ea74przojdqcP32Lpd6lNHCXTWt7il6Ge0rseqlJ4qjR2cBGov4YpWNqucH7cV3xTXnQHaqm1cavXfFNedCTlGE\/XYul3qXf4mU\/3KX9ntK5ap1N\/bRzPzib3CrxTv56WY6atWz96a86NTtQuLN\/XOteKa86DtRh++xdLvUnhwoUo+pS\/s9pW6fnk3sVW06Y5VziCkAK6YqYdpwka1KteKa86MHaaB41CtH70350cOUIT9di6XepPN4VKQfUpf2e0rXKnAOk+5HiueR0rA78VV+eWb4+rKx4pvzo1O0myeM5WPFNedCTk+L79F0u9Sc\/ivSfcZf2e0rVJmkEghavcMeqZrrJ9yKojaTYHCarHiW\/OjI2lWhwnKz4lrzoQ7JsR+vRdLvUj+K9J9xl\/Z7StgJoAak+5GwnUlv23TFTTtLNHjO1nxLXnRkbSzaRYT1ZGt\/wBSa86GzkuM\/Xoul3qSf4q0h+pS\/s9pW\/lpxoIF3Ujwx0F8FSbLHXxinXzzZH7ZVrxLXnRsNp9y9\/XStafwTfnQ07JEZ+vw\/u9lJ\/inSfcpf2e0roSswN4EqFiYU2plskAKvFHxtSzCfa1Wt+Kb86NxtVzqdU1muDvNNedDRyK0j\/Ph\/d7KbdwoUh+pS\/s9pXvZcTa+8I7mXBprpFBk7WdURomvV4fe2vOjcbXVZTwxBiDxbXnQ2chh2yvh6XeymXcJtKdlFL+z2l9AmlA+1IjrbPWoCPnoNr+up4YjxB4przo3G2LiAcMSYhH3prywntA\/\/fD0u9SbPCTTn6nL0M9pfRFH3Qj3Tzf1Zj50jbIxGOGKMQj7y15Y2G2XiYcMV4hH3prywk8H9\/r8PS71Jo8I8B+py\/t9pfRtsp4C5jd2XZnGlS0zKtusrFihaAoHvgx84xtnYqHDFuIh96a8sZ+fTxYD\/wCb8ReKa8sJGQHNN24hDfnd7KbdwiU7hY0cvQ32lfx\/LijqWVya3ZUH6Ud2kd4HX4Y4nMu5i9mXZRSetSCknwAH44oiNtTFw4YwxH4pnyxn59bGP2YYk8Uz5YuafL+J09g3E4jz6R\/1VJV5jwms\/roJRzaI8zlfKUy5fCt5+clmh\/BtFZ+G0Lkhg+lShS66hcy4k3HOHuR4BofDePnj8+vjH7MMSeKZ8sA22MYjhjDEnimfLHKvL2K1jdCTE4gOTSHmbdRaXF8EpH9kZh0hP4rHzusvpJMyUrMsKl5mWbeaVoptxN0qHehrzWXNHK+ckFLlbm+6RvpHeBN\/high22cYn92GJPFM+WNTtq4vPHF+JPFM+WIFJkytoTenxKId93sq4qM60VU0NmoJCBs1N9pXqmMBzW8eZVJm3WVJ+IGPJvBcy2fo7ks2OtCSs\/CBaKM\/Pp4suVHFuI9f4Jnyxg7Z+KVccWYi8Uz5YuG4RizW6IxKHoN\/\/lUj8TwOV2lJQzc1xb\/6V9GcPSrBClqW6Rw3hp7nTA8yndtugW4ARQg7ZOJDxxTiI\/emfLGitsPECj3WJsQn70z5YqKnJdTWO058Riced3srTYbnvDMJj7FSYdI0cgZr5zpXKt7m4yRl\/W1dAlx+WmKmFYvCTUtqucrEk9TqpWq7MyswnddaU01uqFwbHuusCG2c5sKX\/WtS8Q358eo5BbRZVopKaqqo3FzrjRJ2WA3gLzXhExCbOFdFU0tM9rWNtZ1ttydxKhO564III80V2iC564IIEIggggQi564LnrgggQi564IIIEIggggQi564IIIEIggggQiCCCBCIIIIEIggggQiCCCBCLmCCCBCLnrgueuCCBCIIIIEIggggQiC5gggQi564LnrgggQi564LnrgggQi564LnrgggQi564IIIEIggggQi564IIIEIggggQiCCCBCIIIIEIggggQiCCCBCIIIIEIggggQiCCCBCIIIIEIggggQiCCCBCIIIIEIggggQiCCCBCIIIIEIggggQiCCCBCIIIIEIggggQiCCCBCIIIIEIggggQiCCCBC\/\/9k=\" width=\"255px%\" alt=\"is direct material a variable cost\"\/><\/p>\n<p>For example, paying for an employee who has a base salary but can also earn commission would be a mixed cost. Their salary is considered a fixed cost, but any commission paid is a variable cost because it\u2019s based on units or dollar amount sold. When trying to manipulate your expenses\u2014for instance, trying to stay within budget or increase profit margins\u2014variable costs are typically easier to reduce. This is because variable costs usually have more alternatives you can turn to, such as switching suppliers or increasing efficiencies.<\/p>\n<h2 id=\"toc-1\">Direct And Variable Costs<\/h2>\n<p>Direct costs and variable costs are similar in nature and are both types of costs involved in production. Direct costs are expenses that can be directly <a href=\"https:\/\/en.wikipedia.org\/wiki\/QuickBooks\">QuickBooks<\/a> traced to a product, while variable costs vary with the level of production output. When business is slow, the company only makes 500 widgets per day.<\/p>\n<ul>\n<li>Sage 50cloud is a feature-rich accounting platform with tools for sales tracking, reporting, invoicing and payment processing and vendor, customer and employee management.<\/li>\n<li>For example, if an employee is hired to work on a project, either exclusively or for an assigned number of hours, their labor on that project is a direct cost.<\/li>\n<li>The total amount of fixed costs appears explicitly on the income statement, highlighting that the whole amount of fixed costs must be covered for the company to be truly profitable.<\/li>\n<li>On the left is the income statement prepared using the absorption costing method, and on the right is the same information using variable costing.<\/li>\n<li>Over a six-month horizon, the factory will be better able to change the amount of labor to fit the desired output, either by using overtime hours, laying off employees, or hiring new employees.<\/li>\n<\/ul>\n<p>Combining variable and fixed costs, meanwhile, can help you calculate your break-even point\u2014 the point at which producing and selling goods is zeroed out by the combination of variable and fixed costs. If you\u2019re selling an item for $200 but it costs $20 to produce , you divide $20 by $200 to get 0.1. This means that for every sale of an item you\u2019re getting a 90% return with 10% going toward variable costs. Both variable and fixed costs are essential to getting a complete picture of how much it costs to produce an item \u2014 and how much profit remains after each sale. These costs aren\u2019t static \u2014 meaning, your rent may increase year over year. Instead, they remain fixed only in reference to product production.<\/p>\n<h2 id=\"toc-2\">Advantages And Disadvantages Of The Absorption Costing Method<\/h2>\n<p>Variable costing emphasizes the impact fixed costs have on income. The total amount of fixed costs for the period is reported after gross profit. Variable costing excludes fixed or absorption costs, and hence profit is most likely to increase owing to the money made through the sale of the additional items. These are those costs which are not directly related to the product and therefore not traceable but whose total cost changes in proportion to the change in total output. For example, power cost at tiles factory where tile x and tile y is manufactured. It is very difficult to say how much power cost is incurred for tile x or tile y and hence it is an indirect cost. While total variable cost shows how much you\u2019re paying to develop every unit of your product, you might also have to account for products that have different variable costs per unit.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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width=\"253px%\" alt=\"is direct material a variable cost\"\/><\/p>\n<p>Lowering your fixed and variable costs increases your profits. But first, you need to know the difference between these two cost categories, and how to tell them apart on your financial statements.<\/p>\n<h2 id=\"toc-3\">Fixed And Variable Costs In Ecommerce With Examples<\/h2>\n<p>Although direct and variable costs are tied to the production of goods and services, they can have some distinct differences. Variable costs can fall under the category of direct costs, but direct costs don&#8217;t necessarily need to be variable.<\/p>\n<h2 id=\"toc-4\">Example Of Variable Costs<\/h2>\n<p>Examples of fixed costs include rent\/mortgage, insurance, salaries, interest payments, property taxes, and depreciation\/amortization. Let\u2019s say you make rent and utility payments to keep your business going.<\/p>\n<p>Variable costing net operating income is closer to net cash flow than absorption costing net operating income. This is particularly important for companies with potential cash flow problems. Variable costing operating income changes with sales, not with production. The higher your total cost ratio, the lower your potential profit.<\/p>\n<p>This makes the slope of the line, the variable cost, $0.25 ($6,000 \u00f7 24,000), and the fixed costs $5,000. For Supermarkets and other retailers, it must have its electricity on for 12 hours or so a day. On the other hand, the cost to run a production line has a direct relationship between cost and output.<\/p>\n<p>Unlike fixed expenses, you can control your variable expenses to leave room for profits. We\u2019ll <a href=\"https:\/\/www.google.com\/search?q=normal+balance&#038;ei=dBBoXqfiF4ixrgSBg4v4Bg&#038;start=0&#038;sa=N&#038;ved=2ahUKEwin7M-o9pDoAhWImIsKHYHBAm84ChDy0wN6BAgMEC0&#038;biw=1652&#038;bih=938\">normal balance<\/a> do one month of your bookkeeping and prepare a set of financial statements for you to keep.<\/p>\n<h2 id=\"toc-5\">Variable Costs Aka Variable Expenses<\/h2>\n<p>This might include wholesale-purchased products for resale, the raw materials used to manufacture your own products or the labor associated with the work to produce the product. The variable cost ratio allows businesses to pinpoint the relationship between variable costs and net sales. Calculating this ratio helps them account for both the increasing revenue as well as increasing production costs, so that the company can continue to grow at a steady pace. For example, if it costs $60 to make one unit of your product and you\u2019ve made 20 units, your total variable cost is $60 x 20, or $1,200. A fixed cost is one that is generally paid over agiven period; usually a month, or year. By contrast, a variable cost is based onvolume of output, rather than time.<\/p>\n<p>Graphically, the total fixed cost looks like a straight horizontal line while the total variable cost line slopes upward. Piece rate labor is the amount of money paid to a given employee for every unit of work completed. This method of payment varies with the input of the employee. The cost increases as the employee\u2019s production rate rises and reduces as the production decreases. Businesses use this type of payment in scenarios where the cost and viability of monitoring production volume must conform to the quality of work done.<\/p>\n<p>As a result, it becomes easily understandable as to how much additional profit will be earned from how much additional sales. Cost control becomes easier because only variable manufacturing costs are considered. Rather, it is treated as a period cost and, like selling and administrative expenses, it is charged against revenue in the period it is incurred. Misclassifying your direct and indirect expenses when claiming deductions could cause you to come under IRS scrutiny. Not to mention, failing to break down your costs could cause you to miss out on a tax deduction. To get an idea of how your overall expenses compare to your overall sales during a period, you find your overhead rate. Lumping your expenses together is a recipe for inaccurate recordkeeping, reporting, and decision-making.<\/p>\n<p>They can decrease or increase rapidly, cut your profit margins and result in a steep loss or a whirlwind profit for the business. Bench gives you a dedicated bookkeeper supported by a team of knowledgeable small business experts. We\u2019re here to take the guesswork out of running your own business\u2014for good.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content Fixed Costs Vs Variable Costs: Which Is Better? Direct And Variable Costs Advantages And Disadvantages Of The Absorption Costing Method Fixed And Variable Costs In Ecommerce With Examples Example Of Variable Costs Variable Costs Aka Variable Expenses What Is Fixed Cost And Variable Cost? Examples He has helped individuals and companies worth tens of&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[29],"tags":[],"_links":{"self":[{"href":"https:\/\/deltatyres.com\/en\/wp-json\/wp\/v2\/posts\/517"}],"collection":[{"href":"https:\/\/deltatyres.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/deltatyres.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/deltatyres.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/deltatyres.com\/en\/wp-json\/wp\/v2\/comments?post=517"}],"version-history":[{"count":1,"href":"https:\/\/deltatyres.com\/en\/wp-json\/wp\/v2\/posts\/517\/revisions"}],"predecessor-version":[{"id":518,"href":"https:\/\/deltatyres.com\/en\/wp-json\/wp\/v2\/posts\/517\/revisions\/518"}],"wp:attachment":[{"href":"https:\/\/deltatyres.com\/en\/wp-json\/wp\/v2\/media?parent=517"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/deltatyres.com\/en\/wp-json\/wp\/v2\/categories?post=517"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/deltatyres.com\/en\/wp-json\/wp\/v2\/tags?post=517"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}