Identify the following costs as fixed or variable: Costs related to operating a retail gasoline company.

a. Depreciation of equipment relative to the number of stations.

b. Cashiers’ wages relative to the number of customers served in a station.

c. Salary of a manager of a particular station relative to the number of employees.

d. Gasoline cost relative to the number of customers.

e. Utility cost relative to the number of stations in operation.

f. The company’s cost of national TV commercials relative to the number of stations in operation.

g. Depreciation of equipment relative to the number of customers served at a station.

h. Property and real estate taxes relative to the amount of gasoline sold at a particular station. Costs related to shuttle bus trips between John F. Kennedy International Airport and downtown New York. Each bus driver receives a specific salary per month. A manager schedules bus trips and supervises drivers, and a secretary receives phone calls.

i. Fuel costs relative to the number of passengers on a particular trip.

j. Drivers’ salaries relative to the number of trips driven. k. Office staff salaries relative to the number of passengers on a particular trip. l. Depreciation relative to the number of buses in service. m. A driver’s salary relative to the number of passengers on a particular trip. n. Fuel costs relative to the number of trips. Suzy’s Barbershop operates several stores in shopping centers. Each store employs a supervisor and three barbers. Each barber receives a specific salary per month plus a 10 percent commission based on the service revenues he or she has generated. o. Store rental costs relative to the number of customers. p. Barbers’ commissions relative to the number of customers. q. Supervisory salaries relative to the number of customers served in a particular store. 

r. Barbers’ salaries relative to the number of barbers in a particular district. 

s. Supplies cost relative to the number of hair services provided in a particular store. 

t. Barbers’ salaries relative to the number of customers served at a particular store.