Variance analysis/standard costing

Hi sir,

Should the question on standard costing or variance analysis include costs like rent, admin cost, advertisement cost under the header “fixed cost”, should we include admin cost and advertisement in the fixed cost calculation even though they are so called non-production costs?

You answered in the other forum that we only include production overheads in standard costing/variance analysis if using absorption costing.

In this question, its indeed absorption costing. Hence, even though the admin costs and advertisement costs are listed under fixed cost, I should ignore and not include these 2 costs as my fixed cost, is that right?

Thank you once again.