Problem 3-59 Identifying Variable Costs, Committed Fixed Costs, and Discretionary Fixed Costs Required: Classify each of the following costs for a jeans manufacturing company as a variable cost, com- mitted fixed cost, or discretionary fixed cost. a. The cost of buttons b. The cost to lease warehouse space for completed jeans-the lease contract runs for 2 years at $5,000 per year c. The salary of a summer intern d. The cost of landscaping and mowing the grass-the contract with a local mowing company runs from month to month e. Advertising in a national magazine for teenage girls f. Electricity to run the sewing machines Oil and spare needles for the sewing machines h. Quality training for employees--typically given for 4 hours at a time, every 6 months i. Food and beverages for the company Fourth of July picnic j. Natural gas to heat the factory during the winter