Classification of variable and fixed costs Classify each of the following as a variable or fixed cost with respect to a unit of product that is sold:

a. Commissions paid to sales personnel.

b. Advertising expenses.

c. Salaries of staff processing orders.

d. Salary of the chief executive officer.

e. Depreciation of a shipping truck.

f. Protective packaging for each unit of product.

g. Insurance for corporate headquarters.

h. Gasoline used to deliver products.