Olympic Clothing Co. manufactures a variety of clothing types for distribution to several major retail chains. The following costs are incurred in the production and sale of blue jeans:
a. Consulting fee of $200,000 paid to industry specialist for marketing advice
b. Brass buttons
c. Legal fees paid to attorneys in defense of the company in a patent infringement suit, $50,000 plus $87 per hour
d. Rental costs of warehouse, $5,000 per month plus $4 per square foot of storage used
e. Straight-line depreciation on sewing machines
f. Supplies
g. Insurance premiums on property, plant, and equipment, $70,000 per year plus $5 per $30,000 of insured value over $8,000,000
h. Salary of production vice president
i. Property taxes on property, plant, and equipment
j. Janitorial services, $2,200 per month
k. Shipping boxes used to ship orders
l. Electricity costs of $0.10 per kilowatt-hour
m. Hourly wages of machine operators
n. Leather for patches identifying the brand on individual pieces of apparel
o. Rent on experimental equipment, $50,000 per year
p. Salesperson€™s salary, $10,000 plus 2% of the total sales
q. Dye
r. Fabric
s. Thread
t. Salary of designers

Classify the preceding costs as either fixed, variable, or mixed. Use the following tabular headings and place an €œX€ in the appropriate column. Identify each cost by letter in the cost column.

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Variable Cost Fixed Cost Cost Mixed Cost