Hearth & Home Furniture Company manufactures sofas for distribution to several major retail chains. The following costs are incurred in the production and sale of sofas:
a. Legal fees paid to attorneys in defense of the company in a patent infringement suit, $10,000 plus $75 per hour
b. Rental costs of warehouse, $10,000 per month
c. Wood for framing the sofas
d. Salary of designers
e. Foam rubber for cushion fillings
f. Sewing supplies
g. Hourly wages of sewing machine operators
h. Property taxes on property, plant, and equipment
i. Electricity costs of $0.02 per kilowatt-hour
j. Straight-line depreciation on factory equipment
k. Cartons used to ship sofas
l. Fabric for sofa coverings
m. Salary of production vice-president
n. Insurance premiums on property, plant, and equipment, $5,000 per year plus $20 per $10,000 of insured value over $8,000,000
o. Employer’s FICA taxes on controller’s salary of $125,000
p. Springs
q. Rent on experimental equipment, $25 for every sofa produced
r. Consulting fee of $15,000 paid to efficiency specialists
s. Janitorial supplies, $10 for each sofa produced
t. Salesperson’s salary, $12,000 plus 5% of the selling price of each sofa sold

Instructions
Classify the preceding costs as either fixed, variable, or mixed. Use the following tabular headings and place an “X” in the appropriate column. Identify each cost by letter in the Cost column.

Cost Fixed Cost Variable Cost Mixed Cost