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where did the 60% under "variable man. cost" come from? also where did the 45% from...

where did the 60% under "variable man. cost" come from? also where did the 45% from "variable nonmanufacturing cost" come from?

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Both percentages are unrelated. The 60% refers to the percentage of TOTAL manufacturing cost that is attributable to variable manufacturing expenses like raw materials, electricity. The 45% from variable non- manufacturing cost refers to 45% of TOTAL non manufacturing cost that is attributable to variable non-manufacturing costs like storage costs, shipping costs, commission expense etc..

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