Variable costs	Fixed costs
– Personnel: Fixed salary, allowance, bonus, welfare, and benefits. – Travel: vehicle rent, accommodation, etc. – Information, Education, Communication (IEC) material: developing training, and educational materials, printing. – Office materials: Stationary, printer, etc. – Operation and other recurrent expenses: Energy, sanitation, etc.	– Building and Equipment: These captured annualized costs included fiscal costs after inflationary adjustment, depreciation, and annualization process.