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Classify Each of the Following Costs as Variable, Fixed, Mixed

Question 65

Essay

Classify each of the following costs as variable, fixed, mixed, or step by writing an X under one of the following headings (Sales volume is the cost driver).  Variable  Fixed  Mixed  Step 1. Total selling and administrative costs 2. Salaries of supervisors of five employees 3. Raw materials used in production 4. Power consumption in a restaurant 5. Cost of goods sold in a bookstore 6. Salaries of employees who handle 20 claims  per month 7. Pulpwood in a paper mill 8. Salaries of two secretaries in the corporate  office 9. Total current manufacturing costs 10. The cost of an automobile rented on the basis  of a daily charge plus E. 30 per mile \begin{array}{|l|l|c|c|c|c|}\hline & & \text { Variable } & \text { Fixed } & \text { Mixed } & \text { Step } \\\hline 1.& \text { Total selling and administrative costs } & & & & \\\hline 2 . & \text { Salaries of supervisors of five employees } & & & & \\\hline 3 . & \text { Raw materials used in production } & & & & \\\hline 4 . & \text { Power consumption in a restaurant } & & & & \\\hline 5 . & \text { Cost of goods sold in a bookstore } & & & & \\\hline 6.& \text { Salaries of employees who handle } 20 \text { claims } \\&\text { per month } & & & & \\\hline 7 . & \text { Pulpwood in a paper mill } & & & & \\\hline 8.&\text { Salaries of two secretaries in the corporate } \\&\text { office } & & & & \\\hline 9 . & \text { Total current manufacturing costs } & & & & \\\hline 10.&\text { The cost of an automobile rented on the basis } \\&\text { of a daily charge plus E. } 30 \text { per mile } & & & & \\\hline\end{array}

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