Exercise 3-51 Enter your response for text requirement one in the "cost behavior" column and for requirement two in the "cost classification" column. You are not required to complete requirement three. Cost Elements: Cost behavior Cost Classification 1. Technicians 2. Parts 3. Purchase of oil and tires 4. Supplies 5. Tools 6. Rental of each location 7. Advertising 8. Utilities 9. Licenses and fees 10. Employee training 11. Security service 12. Software for sales and reports 13. Disposal of waste oil and used tires Exercise 3-51 Enter your response for text requirement one in the "cost behavior" column and for requirement two in the "cost classification" column. You are not required to complete requirement three. Cost Elements: Cost behavior Cost Classification 1. Technicians 2. Parts 3. Purchase of oil and tires 4. Supplies 5. Tools 6. Rental of each location 7. Advertising 8. Utilities 9. Licenses and fees 10. Employee training 11. Security service 12. Software for sales and reports 13. Disposal of waste oil and used tires