JPAK Company manufactures and sells mountain bikes. It normally operates eight hours a day, five days a week. Using this information, classify each of the following costs as fixed or variable. If additional information would affect your decision, describe the information.

a. Bike frames

b. Screws for assembly

c. Repair expense for tools

d. Direct labor

e. Bike tires

f. Gas used for heating

g. Incoming shipping expenses

h. Taxes on property

i. Office supplies

j. Depreciation on tools

k. Management salaries