" The printing budget includes \$418.7 million (62 percent) in fixed costs and
\$255.1 million (38 percent) in variable costs. Fixed costs, which include capital, prepress and engraving, fixed manufacturing overhead and support, research and development, and general and administrative staff, are budgeted to increase nearly \$21.5 million, or 5.4 percent, from 2016 estimated expenses, because the BEP included an additional \$9.3 million for staffing and overtime expenses to support the acceleration of the next design family of notes. "