Match each operating cost with either fixed cost (if the description indicates it's fixed) or variable cost (if the description indicates it's variable). B. A. Parts or materials used in each unit of the Fixed cost product B. Variable cost A. V the electricity bill for the company's headquarters B. V A coupon for $1 off each item sold A. V The salaries of the firm's accountants (who are all full-time employees). The electricity bill for the company's factory, where most of the machinery is electrical. The insurance premiums for the company's branch offices, where sales and regional marketing employees work