Identify and compute total discretionary fixed costs and total committed fixed costs from the following list prepared by the accounting supervisor for Kasay Building Supply:

Advertising ................ $21,000

Depreciation ................ 48,000

Health insurance for the company’s employees . 24,000

Management salaries ........... 87,500

Payment on long-term debt .......... 48,500

Property tax ................ 30,000

Grounds maintenance ............ 7,000

Office remodeling ............ 24,000

Research and development ......... 45,500