RTEX Company manufactures and sells mountain bikes. It normally operates eight hours a day, five days a week. Using this information, classify each of the following costs as fixed or variable. If additional information would affect your decision, describe the information.

a. Management salaries

b. Incoming shipping expenses

c. Office supplies

d. Taxes on property

e. Gas used for heating

f. Direct labor

g. Repair expense for tools

h. Depreciation on tools

i. Pension cost

j. Bike frames

k. Screws for assembly