Difference between fixed overheads and variable overhead

 1.F- fix overheads remains fixed in total

V- total variable overheads vary in direct proportion to the volume of output.

2. F- fix overheads does not vary with output 

V- variable overheads vary with output.

3.F-fixed overheads are uncontrollable.

V-variable overheads are controllkable.

4. Fixed cost per unit decreases with increase in output 

V-variable cost per unit remains constant with increase or decrease in output. 

5.F-rent insurance salary of office staff are the examples of fix overheads 

V-power consumption, salesman commission, indirect material, heating  and lighting are the examples of variable overheads.