Define the terms "variable cost" and "fixed cost." Given the facts in the case, identify all fixed and variable costs listed in Table 3. Assume for cost- classification purposes that the relevant activity variable (cost driver) is SAMs (or, equivalently, units produced). Assume further that each line-item cost listed in Table 3 can be classified either as "fixed" or as "variable" with respect to changes in SANS (units produced). If you feel that the cost under considration exhibits a "mixed" behavior (i.e., has elemens of both fixed and variable cost), make your classificaion decision on the basis of what you believe to be the primary cost behavior, variable or fixed. Show amounts both in pesos and in USD.