Greetings @xkool24

1.- You have shared the relationship between costs and accounting, these predict and/or deduce situations, which will serve to make business decisions.

2.- You have mentioned the differences between fixed and variable costs. Each of them impacts the production or manufacturing of products in a different way, but they always impact the performance of the company.

3.- You have shared a real case to present the cost elements. It is important to keep in mind that packaging is considered a direct cost, if the product ends up packaged at the end of the process, for example such as the package of rice, flour, if the bag is independent, it should be considered as an indirect cost.

4.- You have developed the proposed exercise in an acceptable manner. It is important to differentiate direct materials with manufacturing supply (general), the first should be considered direct cost, and the second indirect.

Below I share the summary of the evaluation.