Final answer:
Manufacturing overhead could contain both variable and fixed cost elements; this includes variable costs like utilities and fixed costs like equipment depreciation.
Step-by-step explanation:
The cost that could contain both variable and fixed cost elements with respect to the total output of the company is Manufacturing overhead. Manufacturing overhead includes a mix of variable costs, like the utilities used in the production process which fluctuate with production levels, and fixed costs, such as depreciation on factory equipment or salaries of maintenance personnel, which do not vary with the production volume. Unlike manufacturing overhead, sales commissions (most often variable), direct materials (variable as they change with production output), and administrative salaries (typically fixed) tend to be more exclusively variable or fixed in nature.