Forty-Niner Company manufactures blue jeans for distribution to several major retail chains. The following costs are incurred in the production and sale of blue jeans:
a. Salary of designers
b. Salesperson’s salary, $12,000 plus 3% of the total sales
c. Rental costs of warehouse, $2,000 per month plus $1 per square foot of storage used
d. Brass buttons
e. Consulting fee of $50,000 paid to industry specialist for marketing advice
f. Legal fees paid to attorneys in defense of the company in a patent infringement suit, $20,000 plus $100 per hour
g. Electricity costs of $0.07 per kilowatt-hour
h. Blue denim fabric
i. Hourly wages of sewing machine operators
j. Janitorial supplies, $2,000 per month
k. Salary of production vice-president
l. Straight-line depreciation on sewing machines
m. Leather for patches identifying each jean style
n. Rent on experimental equipment, $25,000 per year
o. Shipping boxes used to ship orders
p. Sewing supplies
q. Property taxes on property, plant, and equipment
r. Thread
s. Blue dye
t. Insurance premiums on property, plant, and equipment, $10,000 per year plus $3 per $10,000 of insured value over $5,000,000

Instructions
Classify the preceding costs as either fixed, variable, or mixed. Use the following tabular headings and place an “X” in the appropriate column. Identify each cost by letter in the cost column.
Cost Fixed Cost Variable Cost Mixed Cost