The Following Costs Are Incurred by the Oakland Company, a Manufacturer

The following costs are incurred by the Oakland Company, a manufacturer of furniture.
(1) wood and fabric used in furniture
(2) depreciation on machinery
(3) property taxes on the factory
(4) labor costs to manufacture the furniture
(5) electricity cost to operate the machinery
(6) factory rent
(7) production supervisor's salary
(8) sandpaper and other supplies
(9) fire insurance on factory
(10) commissions paid to salespersons
Required:
Classify each cost as either variable or fixed.