When calculating city delivery cost, we include the entire (fixed and volume variable) in-office and out-of-office cost24 for all city routes, plus the cost of overtime, supervision, space, and vehicles.
There are several factors that are included when calculating city delivery cost. 
mnli hypothesis: There are several factors that are included when calculating city delivery cost.  premise: When calculating city delivery cost, we include the entire (fixed and volume variable) in-office and out-of-office cost24 for all city routes, plus the cost of overtime, supervision, space, and vehicles.