Academic book publishers hire editors, designers, and production and marketing managers who prepare books for publication. because these employees work on several books simultaneously, the number of people the company hires will not go up and down with the quantity of books the company publishes during any particular year. the salaries and benefits of people in these job categories will be included in:

The salaries and benefits of people in these job categories will be included in total cost and fixed cost.

Explanation:

The flow of work in a publishing house keeps on varying based on the number of writers approaching them. To review, edit, design, produce, etc., the publishing house hires learned employees to assign specific tasks to. These employees are supposed to manage the workflow so that the organisation does not have to hire more people.When these employees manage the workflow and make themselves capable of working on all the projects with organisation at the same time, their salaries and the benefits that they get Do not attract further divisions and further increments can be given.