$\backslash$table$[[$Other Expenses,Variable Expense,Fixed Expense$],[$Linen Rental,,$],[$Piano Rental,,$],[$Equipment Rental,,$],[$Management Salaries,,$],[$Marketing$,,],[$Utilities$,,],[$Insurance on Building and Contents,,$],[$Other Municipal Taxes,,$],[$Hourly Employees Wages,,$],[$Insurance$,,],[$Pension Plan Payments,,$],[\backslash$table$[[$Snow Shoveling Fees as Needed$],[($Parking Lot$)]],,],[$Paper Products,,$],[$Kitchen Equipment Lease $($Mixer$),,],[$Long$-$term Debt Payment,,$],[$Real Estate Tax,,$],[$Music and Entertainment,,$],[$trash Removal,,$],[$Water and Sewage,,$]]$

Susie operates a restaurant in the ski resort town of Asvail. She has decided to group her Other Expense

categories in terms of either fixed expense or variable expense.

Place an $x$ in the Variable Expense column for those expenses that vary with sales volume. For expenses that do

not vary with sales, place an $x$ in the Fixed Expense column. If you find any of the expenses, which could be

both fixed and variable, place an $x$ in both columns.