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Class Work Short Run Costs 1. Determine whether each of the following cost items, or categories would most likely be a fixed cost (FC) or a variable cost (VC) for a restaurant. a. Waiters, waitresses. b. Cooks c. Grains, vegetables, meat, dairy products, oil d. Rent e. Internet advertising f. Interest on loans g. Fire and theft insurance h. Owner's required annual profit of $75,000 i. Electricity j. Managers' salaries