![]() Proper distribution of fixed versus variable costs is fundamental to being able to survive the tough times and capitalize on opportunities. Your cost structure-essentially, your ratio of fixed to variable costs-is a key element in the resilience of your business. Looking at the variable costs of 2 restaurants would make much more sense than comparing the ingredients necessary to make a pizza and the raw materials needed to make a dining room set.īut both fixed and variable costs differ dramatically when looking at a small, one-person service business that can be operated entirely online versus a business that requires physical space and multiple people to help run it. But it’s rarely useful to compare the variable costs of 2 companies in different industries. ![]() Apples and orangesįixed costs can be similar across industries: A restaurant and a furniture shop both need a lot of space and specialized equipment. These costs will increase as production ramps up during certain times of the year. Variable costs for a furniture maker could include raw materials, wages, packaging, and gas for delivery trucks. They might need vehicles like forklifts to move raw materials in and out of the factory space, and the business might invest in its own trucks to deliver the goods. Large equipment and tools used to create the pieces may depreciate over time. They’ll need commercial space, both for fabrication and storage. A furniture manufacturerĪ manufacturing firm-like a high-end furniture maker, for instance-will also have substantial fixed costs. All of these costs will rise with an increase in business and contract when things are slower. Variable costs for a restaurant owner include food, beverages, paper goods, wages for non-salaried employees, uniforms, and janitorial services. Location will be a major factor in what type of clientele the restaurant can attract and how expensive the rent will be. A traditional restaurant will also need seating space, furniture, and access to parking or public transportation. Even if they opt for a delivery-only model, they still have to prepare food in a commercial kitchen that meets all health and safety standards. A restaurant ownerĪ restaurant owner will need a brick-and-mortar space in order to do business, so rent and insurance will be among their most notable fixed costs. ![]() Variable costs for a graphic designer working from home may include new software, office supplies, advertising fees, business cards and official letterhead, transportation, additional courses to help hone their skills, and travel to conferences. The relative lack of space may limit the amount of business they can conduct long term, but it’s a viable option if they’re just starting out or plan to remain a small operation. Running a company out of their home can dramatically reduce their fixed costs, allowing them to be more profitable. They can set up in a spare room (or corner) of their home, and they can meet with clients on the phone, online, or even in person at a nearby coffee shop. A graphic designer can “open shop” for the cost of a computer, web hosting, and the necessary software. The fixed costs of rent, utilities, insurance, and security associated with commercial space are among the reasons many startup businesses operate out of a home office. Let’s compare the fixed and variable costs of a few different businesses. Your ability to plan for growth or handle a downturn is fundamental to your continued success. Taking into account your fixed costs (easy to predict) and your variable costs (not so easy to predict) can give you important information about the health of your business. If you’re a graphic designer who works from a home office, your fixed costs will be very different from those of a restaurant owner or a furniture manufacturer. But cost structure differs greatly from industry to industry. But for now, your fixed costs are predictable, and that’s an advantage.Įvery business, no matter its size, incurs both fixed and variable costs. Or your coverage needs might change, resulting in higher insurance rates. One day, growth in your bakery’s neighborhood might cause your rent or property taxes to increase. Fixed costs (like everything else) become more difficult to predict as you start looking to the future. Likewise, your fixed costs will account for a smaller percentage of your total expenses if your bakery increases in popularity and generates more sales.īecause fixed costs are stable in the short term, they’re relatively easy to project and include in your budget. These and other fixed costs don’t change as your business changes. Examples of fixed costs include:įor example, if you own a bakery and have a bad month, you’ll still owe the same amount for your rent or mortgage, your liability insurance, your employees’ salaries, etc. Fixed costs are costs that remain constant regardless of how much your company produces or sells.
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![]() Her Celestial Spirits have varying levels of power, with different ones being more suited for certain tasks than others, not necessarily related to battle. Once a contract has been made with a Spirit, such Spirit will be available for Lucy to summon on certain days, in which it will fight on her side and perform several tasks for her. ![]() When summoning a Spirit, the Keys are enveloped with a soft, golden light. She gives her all for the sake of her guild and friends.Ĭelestial Spirit Magic (星霊 魔法 Seirei Mahō): Lucy practices Celestial Spirit Magic, a type of Spatial Magic which allows her to summon Celestial Spirits, magical beings residing in the Celestial Spirit World, using the Keys of their respective Gates. Being a Celestial Mage, Lucy always keeps her promises. However, she does admit that being around her guildmates is really fun. Unlike most of her friends, she does not get very excited about fighting and is not quick to resort to violence as the solution. Lucy usually freaks out at her guildmate's antics. She has eventually inherited Natsu's stubbornness and refusal to give up, even when the odds are against her. While her powers are normally not as overwhelming as her teammates, Lucy has proven to be a capable combatant herself, often using her cleverness to her advantage, and thinking outside the box during battle. Although, Lucy is, in most cases, cowardly and easily frightened, she has no problems with fighting and would happily stand up to danger, even if she ends up getting hurt, for her friends and guild. Despite technically being an owner of the Spirits, she refuses to be addressed as such and instead prefers to be called their friend. Lucy cares greatly for her Spirits and will also go to great lengths to give them happiness, even at the cost of her life. She fights alongside her Spirits and treats them as friends, unlike several other Celestial Spirit Mages, who view them as mere tools and objects. Lucy is very kind to her Celestial Spirits and refuses to utilize them as shields or think of them as such. Lucy fights alongside her Celestial Spirit However, due to her estranged relationship with her father and the death of her mother, Layla Heartfilia, she left home to follow her own path, which displays an ambition for independence. She is a member of the Heartfilia family, once one of the wealthiest and most influential conglomerate families in the country of Fiore. Lucy is passionate for literature and is in the process of writing her own novel about her adventures with Fairy Tail although she does not like telling anyone about it. Despite this superficial attitude, she is a clever, kind, and genuinely caring person. Lucy takes exceptional pride in her appearance and is very confident in her sex appeal, often exuding a certain amount of vanity. Lucy's showing off her self-confidence and vanity She also bears a striking resemblance to her mother. She often wears black, leather high heeled boots. However, she always has a belt that, along with keeping her skirt up, holds her Celestial Spirit keys and a whip with a heart-shaped end. Additionally, Lucy does not consistently wear the same outfit. Her pink Fairy Tail stamp is located at the back of her right hand. In X792, her hair is considerably longer, and she keeps it all in a side ponytail. ![]() However, in the year X791 she appears to keep her hair up more often in pigtails. Lucy has brown eyes and shoulder-length blonde hair that is usually tied by ribbons in a variety of colors in a small ponytail to the right side of her head with the rest of the hair loose. If your budget will stretch to the ES, we think the engine alone is worth the extra cost. The redline is down 500 rpm from before to 6500, and torque is much enhanced. It cuts nearly half a second off the 0-to-60 time of the previous-generation ES model-down to 8.4 seconds with the five-speed now-and top-gear acceleration improves even more. The ES engine is a newly derived version of the 2.0-liter four that's standard in the larger 626 sedan.Īfter driving the small-engine models, the ES feels like a muscle car. Both are twin-cam, 16-valve fours but are based on fundamentally different designs. The top-of-the-line Protegé, the ES, comes with a larger engine than the lower-level DX and LX models: 1840 cc and 122 horsepower for the ES 1598 cc and 105 horsepower for the others (those sold in states adhering to California LEV standards have two less horsepower). Trunk space has shrunk, too, by 0.2 cubic foot, but the new shape is so uncontorted-it's a big box!-and the lift-over is so low, that we think it's more useful than ever. Yet the total weight of the car is down 16 pounds on our scale, due to clever engineering in the bolt-ons.Īs is typical when crash improvements are made, interior dimensions are fractionally smaller in almost every case, but it doesn't hurt the capacity and comfort of this car in any noticeable way. It has more steel, which works to provide the silence just mentioned, and crash protection. Mazda says the new body is about 50 pounds heavier than the old one. Kneeroom seems unexpectedly generous back there, too, as is the door-opening space for entry and exit. The inner track is mounted on the side of the tunnel, and the outer one attaches to the side of the sill, leaving a remarkably wide floor space for rear-passenger feet. Mazda did a clever thing with the front-seat tracks. The driver's seat slides rearward too far for six-footers, and they have ample headroom even with the sunroof. It seems to have all its room in useful places. The Protegé is one of the rare cars that didn't rub us wrong in any way. You can forget for a while, but then you notice, and it's annoying again. The longer you drive, the more irritating it gets. In most cars, larger ones, too, something about the console, or the underdash, or the door, rubs on your knee, or your shin, exactly on the part where there's hardly any meat to pad the bone. But our relatively normal-size drivers report something unexpected, maybe even unprecedented-the Protegé doesn't hurt them anywhere. Anatomies vary, and we can't foresee the complaints of every human settling into the driving position of a small car. The Protegé does something else exceptionally well, something perhaps even more valuable: It fits the driver like a custom suit. The grille has an in-your-face chrome accent, too, a rich touch you'd expect on a Lincoln Continental or a Mercedes, but which seems utterly extravagant on a budgeteer. The rather formal profile of this four-door-only body is softened by a smoothly arched roofline and then given character with big taillights and boldly sculptured wheel-opening flares. Rather, it did the hard thing in creating an econobox that actually looks classy. That's a perishable condition (though you wouldn't know it from the Neon's still-spunky shape), and now it's a crowded corner of the market populated by the roly-poly New Beetle. Now Mazda has an all-new Protegé-new body, new engines, new automatic gearbox-and this one has a shot at celebrity. And we've always liked the Protegé because, well, it just seemed to get all the basics right. The Neon remains a cutie and a lusty performer besides. Still, a few econoboxes manage to stand out from the blur. They shop price and they keep shopping across brands until something fits the budget. Price, quality, and dependability are the important issues for Protegé buyers, Mazda says. The only shoppers who care about this class now walk straight to the price sticker. ![]() And in these cheap-gas days, big numbers on the EPA mileage label no longer draw a crowd (remember when they did?). Nobody dreams of winning the Powerball lottery so they can show off a Chevy Cavalier in their driveway, or a Ford Escort or a Nissan Sentra. There's a certain who-cares anonymity to the cars in this econobox class. ![]() From the November 1998 issue of Car and Driver. ![]() My mom said it looked… | Owls drawing, Drawings, Owl artwork #4 How to Draw a Realistic Owl #5 How to Draw an Owl – An Owl Drawing Tutorial for Beginners #6 how to draw owls | – DragoArt #7 How to Draw an Owl – PaintingTube #8 Pin on Ideas #9 How to Draw a Realistic Owl | #10 Realistic Owl Stock Illustrations – 2,446 Realistic Owl Stock Illustrations, Vectors & Clipart – Dreamstime #11 How to Draw a Realistic Owl #12 Share more than 116 realistic owl drawing super hot – #13 781 Owl Realistic Color Drawing Images, Stock Photos & Vectors | Shutterstock #14 Owl Drawing by LethalChris on DeviantArt #15 Drawing an Owl with Copic Markers – Time Lapse – PaintingTube #16 Southern White Faced Owl Pencil Drawing. ![]() I also want to practice more on drawing realistic animals and nature. 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