The four types of fixed costs are as follows: Factory building (e.g. rent or rates and taxes, water and electricity, repairs and maintenance and insurance); Factory plant (e.g. repairs and maintenance, insurance, depreciation, supervision, drivers and quality control); Labour (e.g. supervision, security, quality control and drivers); and Administration costs (e.g. salaries and wages, stationery, printing, postage, advertising, audit fees and telephone bills)