Sometimes the determination of whether something is considered variable or fixed is dependent on position and viewpoint. For example, take a multiple location retail establishment. If viewing something like the general managers compensation from the store perspective, such compensation would be fixed. However, the same compensation, when viewed by the home office as just one element of the store, can be considered variable (along with all other revenue/expense items in that particular store location).

Please provide other examples of such situations where the perspective of the viewer would determine the categorization of the cost as being fixed or variable.