Variable and fixed expenses are defined in relationship to the cost-to-volume behavior within the relevant range.

Select ONE cost item from the following list:

Raw materials

Staple used to secure packed boxes of product

Plant janitors wages

Order processing clerks wages

Advertising expenses

Production workers wages

Production supervisors salaries

Sales force commissions

Maintenance supplies used

Presidents salary

Electricity cost

Real estate taxes for factory

Real estate taxes for office building

State whether it is fixed or variable and explain your choice in 250 words minimum and at least ONE in text citation. Please list your reference.