Camp Hole-in-the-Wall provides children who have chronic medical conditions with 1-week summer vacations. The Camp owns a 500-acre facility in the Berkshire Mountains, where it brings the kids. The annual depreciation expense for the camp is $100,000. The camp hires one counselor for every 10 campers. It also employs a full-time doctor, a nurse, two cooks, and a camp director. It costs $75 per week to feed each camper and an additional $30 round-trip to transport them to and from the camp. Which of the camp’s expenses are

a. Fixed,
b. Step-fixed or semi-variable costs,
c. Variable, and
d. Not included in the camp’s cash budget.