Jaejin Furniture incurred the following costs.

1. Wood used in the production of furniture.

2. Fuel used in delivery trucks.

3. Straight-line depreciation on factory building.

4. Screws used in the production of furniture.

5. Sales staff salaries.

6. Sales commissions.

7. Property taxes.

8. Insurance on buildings.

9. Wages of furniture craftsmen paid by the hours worked.

10. Salaries of factory supervisors.

11. Utilities expense.

12. Telephone bill.

Instructions

Identify the costs above as variable, fixed, or mixed.