Exercise $21-4$ Classifying costs

Classify each of the following costs as either variable, fixed, or mixed. Costs are from a manufacturer of portable basketball hoops.

$$Factory supervisor salary, $$4,000$ per month

$$Utilities$,$ $$50$ per month plus $$0\mathrm{.}05$ per unit produced

$$Assembly worker hourly wages

$$Factory equipment depreciation, $$2,000$ per month

$$Salesperson pay, $$2,000$ per month plus $5\%$ of dollar sales

$$Factory insurance, $$1,500$ per month

$$Screws to assemble hoops

$$Factory rent, $$3,000$ per month

$$Metal for rims

$$Glass for backboards

$$Office salaries, $$3,000$ per month

$$Plastic for hoop bases