The following costs are labeled fixed or variable according to a typical designation in accounting. Under which circumstances would any of these costs behave in a manner opposite to that listed?

• Direct laborvariable.
• Equipment depreciationfixed.
• Utilities (with a minimum charge)variable.
• Supervisory salariesfixed.
• Indirect materials purchased in given sizes that become spoiled within a few daysvariable.

Address each cost in your response and think about the various facets to each.