Duckworth is a manufacturing firm that makes ping- pong paddles. Each ping- pong paddle consists of a handle, a wooden paddle, and a rubber backing for the wooden paddle. As the paddles progress through the assembly process, workers attach the handles and glue on the rubber backing. Identify each of these costs as variable, fixed, or mixed. Use V for variable, F for fixed, and M for mixed. Activity is measured as the number of ping- pong paddles produced.
________ A. Cost of shipping crates
________ B. Cost of glue
________ C. Cost of wooden paddles
________ D. Production supervisor’s salary
________ E. Cost of rubber backing for the ping-pong paddles
________ F. Utilities for the production facilities: water, electricity, and heat
________ G. Commission of sales personnel
________ H. Rent on production facilities
________ I. Wages of assembly workers
________ J. Cost of handles for the paddles