Cost Behavior.Assume you are a consultant performing work for two different companies. Each company has asked you to help them identify the behavior of certain costs.

1. Identify each of the following costs for Hwang Company, a producer of ski boats, as variable (V), fixed (F), or mixed (M):
2. _____Salary of production manager
3. _____Materials required for production
4. _____Monthly rent on factory building
5. _____Hourly wages for assembly workers
6. _____Straight-line depreciation for factory equipment
7. _____Annual insurance on factory building
8. _____Invoices sent to customers
9. _____Salaries and commissions of salespeople
10. _____Salary of chief executive officer
11. _____Company cell phones with first 50 hours free, then 10 cents per minute
12. Identify each of the following costs for Rainier Camping Products, a maker of backpacks, as variable (V), fixed (F), or mixed (M):
13. _____Hourly wages for assembly workers
14. _____Fabric required for production
15. _____Straight-line depreciation on factory building
16. _____Salaries and commissions of salespeople
17. _____Lease payments for factory equipment
18. _____Company cell phones with first 80 hours free, then 8 cents per minute
19. _____Invoices sent to customers
20. _____Salary of production manager
21. _____Salary of controller (accounting)
22. _____Electricity for factory building
23. How might the managers of these companies use the cost behavior information requested?