Estimate the variable costs associated with delivering a new service. If you don’t have a service in mind, then go with this one:

Your organisation is proposing to provide online and face-to-face training for a large, public-sector organisation.

Acceptance criteria

Use a spreadsheet with the following layout:

Cost item Estimated amount per unit Number of units Type of unit Total cost
Item A £–      
Item B £–      
Total variable costs     £–  

A unit is the thing that will vary.

Set the currency of the estimates to match your local currency.


A variable cost is one that will change as the number of the things delivered goes up or down.

Wikipedia: Variable cost