Spencer and Church is a CA firm engaged in local practice. Some selected items from its chart of accounts are listed here.

REQUIRED

For each account, indicate whether the account represents a fixed (F), variable (V), or mixed (M) cost for the operations of the local practice office. If mixed, indicate whether it is predominantly fixed or variable. Explain your answers.
A. Staff wages
B. Clerical wages
C. Rent
D. Licences
E. Insurance
F. Office supplies
G. Professional dues
H. Professional subscriptions
I. Canada Pension Plan premiums
J. Property taxes
K. Advertising