Place an X in the Variable Expense column for those expenses that vary with sales volume and could vary with manager's daily operational decisions. Place an X in the Fixed Expense column $($For expenses that do not vary with sales, and manager's daily control$).$

Each row of expense is worth equal points.

Other Expenses

Variable Expense

Fixed Expense

Linen Rental

Piano Rental by yearly contract

Equipment Rental

Management Salaries

Marketing

Utilities $($water$,$ electricity, gas, etc.$)$

Insurance on Building and Contents

Municipal Taxes

Hourly Employees Wages

Insurance on the building and equipment

Pension Plan Payments

Snow Shoveling Fees When Needed for parking and rooftop

Paper Products

Kitchen Equipment Lease$$

Long$-$term Debt Payments

Real Estate Tax

Music and Entertainment contract

trash Removal regularly on a set day and time$$

Fees for removing used fry oil, grease, and other chemical when needed. Managers would arrange when needed