What is Semi-variable Cost?

Semi-variable costs are also known as semi-fixed costs. Such costs contain partly fixed
and partly variable elements. They exhibit a step-ladder pattern when presented
graphically.
Eg:
(i) Telephone Charges,
(ii) Professional Tax,
(iii) Electricity Expenses,
(iv) Repairs and Maintenance,
(v) Depreciation of Plant and Machinery,
(vi) Supervisors Salary, etc.