can someone help me identify the variable cost and fixed cost please (in excel sheet please)

Total Manufacturing Cost-.RM1,005,000+RM+RM10.00+RM182,500-RM1,187,500 RM1,005,000=Raw Material Used RM10= Direct Labour Cost RM182,500= Total Manufacturing Overhead Opening Work In Progress-RM200,000 Closing Work in Progress- RM200,000+RM70,000-RM50,000-RM220,000 200,000= Beginning Work in Progress 70,000-Manufacturing Costs 50,000=Costs of Finished Goods