Identifying Fixed, Variable, Moved, and Step Costs Consider each of the following independent situations: Required: 1. For each situation, describe the cost as one of the following: fixed cost, variable cost, moved cost, or step cost. (Hint: First, consider what the driver or output measure is. If additional assumptions are necessary to support your cost type decision, be sure to write them down.) Example: Raw materials used in production - Variable cost a. A computer service agreement in which a company pays $150 per month and $15 per hour of technical time. b. Fuel cost of the company's fleet of motor vehicles. c. The cost of beer for a bar. d. The cost of computer printers and coplers at your college. e Rent for a dental office 1. The salary of a receptionist in a law firm. The wages of counter help in a fast-food restaurant. (Assume that the counter help can be called in or sent home as the need arises.) n. The salaries of dental hygienists in a three-dentist once. One hygienist can take care of 120 ceanings per month, 1. Electricity cost which includes a $15 per month billing charge and an additional amount depending on the number of kilowatt-hours used. a Previous