(1) Please list examples of fixed costs, variable costs, and mixed costs incurred by (your choice - choose one business) a McDonalds restaurant, (2) a law firm, OR 3) a construction company. List at least one example of each type of cost. Also, please identify the activity base (driver) for each variable cost.

(2) DBR Manufacturing rewards the companys plant manager with a year-end bonus based on the increase in the plants operating income. For purposes of determining the managers bonus, should operating income be calculated using variable costing or absorption costing? Support your recommendation.