Are direct costs variable or fixed? 1.51K viewsAccounting0 Snow 0 Comments Can direct costs be variable,fixed and semi variable? Can you give me some examples please? I can only think of variable direct costs. 1 AnswerActiveVotedNewestOldest 0 Gallman Posted 0 Comments Direct cost can be both fixed and variable. The same can happen with indirect costs. Direct costs simply refer to the fact that the whole cost is due to the production of a product and will be fully absorbed by this product. You are viewing 1 out of 1 answers, click here to view all answers. Register or Login Search for: