Determine the Cost Behavior for Each of the Following Items

Determine the cost behavior for each of the following items as Fixed (F), Variable (V), or Semi-variable (S). $\begin{array}{c}\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\text { Production Level }\\\begin{array}{lll}\\\underline{\quad\quad}1. &\text {Production Supervisor's Salary}\\\underline{\quad\quad}2.&\text { Direct Materials}\\\underline{\quad\quad}3.&\text { Factory Wages}\\\underline{\quad\quad}4.&\text { Utilities for machines}\\\underline{\quad\quad}5.&\text { Lights, Heating \& Cooling}\\\underline{\quad\quad}6.&\text { Repair and Maintenance}\\\underline{\quad\quad}7.&\text { Janitorial Expense}\\\underline{\quad\quad}8. &\text {Property Taxes}\\\underline{\quad\quad}9. &\text {Transportation Expense}\\\underline{\quad\quad}10. &\text {Reengineering Expense}\end{array}\begin{array}{rr}10,000 & 12,500 \\30,000 & 30,000 \\140,000 & 175,000 \\76,000 & 95,000 \\13,500 & 16,875 \\20,000 & 20,000 \\34,000 & 48,000 \\12,500 & 12,500 \\4,256 & 4,256 \\6,000 & 7,000 \\5,000 & 9,000\end{array}\end{array}$