A technician who works a scheduled shift and performs tasks as assigned according to specifications.

A computer programmer who telecommutes, uses her own equipment and works for multiple employers

An accounts payable specialist who works at the company site utilizing an internal A/P system and pays vendors according to company procedures.

Defined benefit plan

Death benefits

Defined contribution plan

Vision plan   

It remains the same.

It decreases because variable costs are increasing.

It increases at the same rate as variable costs.

It becomes increasingly higher as revenues increase.