Queuing concept can be applied in the analysis of cost variables of organizations. In this paper, the variation in arrival rate and service rate is shown to have conspicuous effect on the total cost, waiting cost and service cost. Result shows that the cost variable profiles depend on the magnitude of both parameters such that when λ = μ, it produces identical cost variables profiles; when λ>μ,
... [Show full abstract] unpredictable random fluctuations are observed while when λ<μ; we obtain defined patterns in the cost variables profiles.