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Problem 2-17B Identifying cost behavior Required Identify the following costs as fixed or variable. Costs related to operating a retail gasoline company follow: a. Depreciation of equipment relative to the number of customers served at a station. b. Property and real estate taxes relative to the amount of gasoline sold at a particular station. c. Depreciation of equipment relative to the number of stations. d. Cashiers' wages relative to the number of customers served in a station. e. Salary of a manager of a particular station relative to the number of employees. f. Gasoline cost relative to the number of customers. g. Utility cost relative to the number of stations in operation. h. The company's cost of national TV commercials relative to the number of stations in operation. 2-1