| Subject | English | Spanish |
| gen. | direct variable costs | costos operacionales |
| econ. | income above variable costs | margen bruto |
| agric. | total variable costs | gastos variables |
| agric. | total variable costs | gasto variable total |
| comp., MS, mexic. | variable cost | costo variable (A cost that varies based on production or sales volume) |
| comp., MS | variable cost | coste variable (A cost that varies based on production or sales volume) |
| econ. | variable costs | costes proporcionales |
| fin. | variable costs | costos variables |
| fin. | variable costs | costes variables |
| agric. | variable costs | gastos variables |