Question: Classify each of the following cost items as mostly fixed or variable: Raw materials ...............................Administrative salaries Direct labor ..................................Payroll taxes Depreciation .................................Insurance (building and equipment)

Classify each of the following cost items as mostly fixed or variable:
Raw materials ...............................Administrative salaries
Direct labor ..................................Payroll taxes
Depreciation .................................Insurance (building and equipment)
Supplies .......................................Clerical salaries
Utilities .......................................Sales commissions
Property taxes ...............................Interest on borrowed Rent money

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