Classify each of the following costs as fixed or variable:
a. Cost of coffee used at a Starbucks store
b. Hourly wages paid to sales clerks at Best Buy
c. Monthly flower costs for a florist
d. Cost of fuel used for a national trucking company
e. Shipping costs for Amazon.com
f. Monthly rent for a nail salon
g. Sales commissions at a car dealership
h. Monthly insurance costs for the home office of a company
i. Monthly depreciation of equipment for a customer service office
j. Cost of fabric used at a clothing manufacturer
k. Cost of fruit sold at a grocery store
l. Monthly office lease costs for a CPA firm
m. Monthly cost of French fries at a McDonald’s restaurant
n. Property taxes for a restaurant
o. Depreciation of exercise equipment at the YMCA