Final answer:
Sales commissions and raw materials are indeed variable costs, which increase or decrease depending on a company's production and sales volume.
Step-by-step explanation:
True, sales commissions and raw materials are considered variable costs. Variable costs are directly related to the production levels of a company. For example, when a company produces more goods or services, it generally requires more raw materials. Similarly, sales commissions typically increase as sales volume increases. These costs vary with the volume of production and sales. In contrast, fixed costs remain constant regardless of production levels, such as rent or salaries of permanent staff.