OPTION (D) Subscriptions, because the cost of subscriptions are stationary, hence it is not a Variable cost or Expense. Every other mentioned options comes under Variable costs as they are constantly changing.
The subscription business model is a business model in which a customer must pay a recurring price at regular intervals for access to a product or service.
The definition of stationary is not moving or not movable.
Variable costs are costs that change as the quantity of the good or service that a business produces changes. Variable costs are the sum of marginal costs over all units produced. They can also be considered normal costs. Fixed costs and variable costs make up the two components of total
cost. Example of variable costs are- Cost of sugar, flour, butter, and
milk.
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