EX 21-5 Identify fixed and variable costs 031. 1 Intuit Inc. develops and sells software products for the personal nance market, includ- ing popular titles such as Quickbooks and TurboTaxG. Classify each of the following costs and expenses for this company as either variable or fixed to the number of units produced and sold: Packaging costs Sales commissions Property taxes on general offices Shipping expenses Straight-line depreciation of computer equipment President's salary Salaries of software developers FOP-\""9519?!\" Salaries of human resources personnel i. Wages of telephone order assistants j. Users' guides