fixed or variable costs

Direct labor

variable

Executive salaries

fixed

Factory rent

fixed

Property taxes, factory.

fixed

Boxes used for packaging detergent produced by the company.

variable

Salespersons’ commissions.

variable

Supervisor’s salary, factory.

fixed

Depreciation, executive autos.

fixed

Wages of workers assembling computers.

variable

Insurance, finished goods warehouses.

fixed

Lubricants for production equipment.

variable

Advertising costs.

fixed

Microchips used in producing calculators.

variable

Shipping costs on merchandise sold.

variable

Magazine subscriptions, factory lunchroom.

fixed

Thread in a garment factory.

variable

Executive life insurance.

fixed

Ink used in textbook production.

variable

Fringe benefits, materials handling workers.

variable

Yarn used in sweater production.

variable

Wages of receptionist, executive offices.

fixed