the Semi-Fixed
Expenses of the Parts Department refer to the total expenses incurred. As there are no expenses that are directly linked to the Parts Sales volume within the Parts Department, Variable Expenses) then all expenses are classified as semi-Fixed.
Typically,
Semi-Fixed expenses are shown as a monetary value and in order for you
to capture meaningful trend analysis you will need to express them as a
percentage of Departmental Gross Profit.
Example:
A) Departmental Expenses = R13,524 B) Total Turnover = R187,836 C) Semi-Fixed Expense % = 7.2% (A ÷ B X 100)