1. Wood used in the production of furniture.
2. Fuel used in delivery trucks.
3. Straight-line depreciation on factory building.
4. Screws used in the production of furniture.
5. Sales staff salaries.
6. Sales commissions.
7. Property taxes.
8. Insurance on buildings.
9. Hourly wages of furniture craftsmen
10. Salaries of factory supervisors.
11. Utilities expense.
12. Telephone bill

Instructions

Identify the costs above as variable, fixed, or mixed.

Solution

Identifying the costs as variable, fixed, or mixed

1. Variable Cost
2. Variable Cost
3. Fixed Cost
4. Variable Cost
5. Fixed Cost
6. Variable Cost
7. Fixed Cost
8. Fixed Cost
9. Variable Cost
10. Fixed Cost
11. Mixed Cost
12. Mixed Cost