Answer: C

Variable costs refer to the costs of variable production factors that companies must pay in the short term. They change with changes in output. For example, companies pay workers wages, costs of purchasing raw materials, electricity costs, business taxes, short-term borrowing interest, etc.; fixed costs refer to the costs of fixed production factors that an enterprise must pay in the short term, and they will not change with changes in output, such as factory equipment Investment interest, depreciation and maintenance fees, various insurance premiums and the wages of management personnel who continue to be employed during the company's temporary suspension of production.