Relier Pairs Cost and Pricing ConceptsVersion en ligne Match the concepts related to costs and pricing in business. par Betsie Reyes 1 Price 2 Variable cost 3 Fixed cost 4 Gross margin Any expenses that change based on how much a company produces and sells, such as labor, utility expenses, commissions, and raw materials. Expenses that remain the same no matter how much a company produces, such as rent, property tax, insurance, and depreciation. It is the percentage of a company's revenue that's retained after direct expenses such as labor and materials have been subtracted. The amount of money expected, required, or given in payment for something.