Can someone list everything that will be in a variable cost? Also, list everything that would be in fixed cost?

INCOME Sales Amazon Sales Shipping Total income Cost of Goods Sold Materials Material Variance Labor Equipment Purchase Shipping Overhead Amazon Purchases for Resale Total COGS Expenses GROSS Profit SALES AND MARKETING EXPENSE Sales & Marketing Advertisement Tradeshows Travel Shipping TotalSales & Marketing Expenses ADMINISTRATIVE EXPENSE Salaries Insurance Payroll expenses Professional Fees Accounting Fees Amazon Fees Auto Expense Bank Fees Computer Expense Dues and Subscriptions Meals & Entertainment Office Supplies Outside Services Repairs and Maintenance Rent Expense Utilities Promotional Expense Taxes and Licenses Website Hosting R&D Expenses TotalAdministrativeExpenses OTHER INCOME/EXPENSES Interest Expense Miscellaneous income Interest Income Total other expenses INCOME BEFORE NON-CASH EXPENSES NON-CASH EXPENSES Depreciation Amortization Total non-cash expenses INCOME BEFORE INCOME TAXES NET INCOME